企业评价：成本与竞争力比较问题申小林一、关于当前企业评价体系的评述近年来，国家有关管理部门先后制定了自己的关于企业评价的指标体系，评价的对象各有侧重，评价的目标各有差异。但是，它们均建立在１９９３年７月实行新的会计制度之后，基本符合建立现代企业制度的... Enterprise Evaluation: Comparison of Cost and Competitiveness Shen Xiaolin A Comment on the Current Enterprise Evaluation System In recent years, the relevant state regulatory departments have formulated their own index system on enterprise evaluation. Each of the evaluation objects has its own focus and the evaluation objectives Differences. However, both of them are based on the establishment of a new system of accounting in July 1993 and are basically in line with the establishment of a modern enterprise system.