《财会通讯》1986年第9期刊载李铁同志的《考核商业企业经济效益的三个综合指标》一文。我们曾按李铁同志的三个综合指标的计算公式,以一个具体单位的实际数据为例进行验算,其结果不仅不能真实反映该企业经济效果,而且作出了与该企业实际情况相反的判断。这是什么原因呢?主要是由于这些公式都偏重于以销售额为计算基数,因为商品销售额要受价格的影响,而当前的价格因素,基本上属 The 9th issue of the “Financial Communications” in 1986 contains Comrade Li Tie’s “Three Comprehensive Indicators for Assessing the Economic Benefits of Commercial Enterprises.” We used the calculation formula of Comrade Li Tie’s three comprehensive indicators to calculate the actual data of a specific unit as an example. The results not only do not truly reflect the economic effect of the company, but also make a judgment contrary to the actual situation of the company. What is the reason for this? Mainly because these formulas are all based on the basis of sales, because the sales of goods are affected by the price, and the current price factor is basically