考核企业的经济效果必须根据企业经营的特点,确定合理的考核指标,才能对企业的经济活动作出全面、正确的评价.以什么指标考核基层外贸企业的经济效果,是一个值得研究的问题.外贸经营的特殊性决定了地、县企业只提供出口货源,各级间商品的转移实行内部调拨,外销环节由省公司完成.如果说省公司是一个对外贸易的大企业,那么地、县公司只是这个大企业中的车间或班组,它们不直接对外成交和结汇,不计算换汇成本,不核算进出口盈亏,只能说是内部核算,是不完整的核算.并且,商品的调拨均按内部调拨价结算,调拔价的制定,是在进货价加预计运杂费的基础上增加一定比例的经营管理费和银行贷款利息,不含利润因素.这是为了降低出口商品的国内成本,以加强它在国际市场上的竞争能力.如果地、市公司在调拨价内加进去百分之一的利润,省公司 The assessment of the company’s economic effects must be based on the characteristics of the company’s operations, determine a reasonable assessment indicators, in order to make a comprehensive and correct assessment of the company’s economic activities. What indicators to assess the economic effects of grass-roots foreign trade companies, is a question worth studying. The special nature of the operation determines that the local and county enterprises only provide export goods, and the transfer of goods between levels involves internal transfer. The export link is completed by the provincial companies. If the provincial company is a large foreign trade enterprise, the local and county companies are only The workshops or teams in this large enterprise do not directly deal with foreign exchanges and foreign exchange settlement. They do not calculate the cost of foreign exchange conversion and do not account for the profit and loss of the import and export. They can only be said to be internal accounting and incomplete accounting. Moreover, the allocation of goods is based on internal The formulation of the transfer price settlement and adjustment of the pullout price is based on an increase in the purchase price plus estimated shipping and miscellaneous fees based on a certain percentage of operating management fees and bank loan interest, excluding profit factors. This is to reduce the domestic cost of export goods in order to strengthen Its competitiveness in the international market. If the local and municipal companies add one percent of their profits to the transfer price, the provincial company