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我国现行的标准是以企业生产规模划分为特大型、大型(分为大一、大二两档)、中型(分为中一、中二两档)、小型四个类型.标准规定,凡产品单一的行业,能以产品生产能力划分的,必须按产品设计生产能力或查定生产能力划分;凡产品品种繁多,难以按产品生产能力划分的,则以生产用固定资产原值(即依上年度财务决算数据)作为划分标准,有特殊规定的除外.
The current standards in China are divided into four categories: large-scale, large-scale (two grades of freshman and senior grade two), medium-size (two grades of medium- and medium-size), and four types of small-size products. A single industry, which can be divided into product production capacities, must be classified according to the product design production capacity or the determined production capacity; where there is a wide variety of products and it is difficult to divide the product production capacity, the original value of the fixed assets for production is used. Annual financial accounting data) as a standard of division, except where there are special provisions.