在新旧物资体制转换过程中如何评价和考核物资企业的经营状况,即建立什么样的指标体系,既有利于提高社会经济效益,又有利于提高物资企业的经济效益,这是在整顿经济秩序中值得认真研究和探索的同题。一、现行的考核物资企业指标有待重新认识任何一个企业的兴衰,在商品经济中都以其取得经济效益为前提。但是在我国社会主义商品经济中考核一个企业不能以单一的经济效益为标准,还要有一系列指标约束形成一个指标体系。核心的东西是经济效益,以此制约着其他。在旧的物资体制中,产品实行调拨制,国家规定了物资企业经营活动收费标准是“以收抵 How to appraise and assess the operating conditions of material enterprises during the transition of new and old materials system, that is, what kind of index system should be established is not only conducive to improving social and economic benefits, but also conducive to improving the economic benefits of materials and enterprises. It is worth serious study and exploration of the same title. I. CURRENT EVALUATION The index of goods and services enterprises needs to re-understand the rise and fall of any one of the enterprises. All of them are based on the premise of obtaining economic benefits in the commodity economy. However, in the evaluation of a socialist commercial commodity economy, a single enterprise can not be regarded as a standard economic efficiency, but also a series of indicators are bound to form an index system. The core thing is economic efficiency, in order to restrain others. In the old materials system, the product implementation of the allocation system, the state provides material business operating fee is "to receive