我认为报告期或基期数字出现负数时,郭令超同志的列表法与座标法所表示的增降比例百分比是不妥的。假设甲乙性质相同的两个企业,年初计划甲企业条件较好,亏损10万元,乙企业条件较差,亏损20万元,执行结果甲乙两企业盈利都是30万元。按郭令超同志列表法计算,甲企业增400％,乙企业增250％,乙企业反不如甲企业。我认为在这种 In my opinion, when the report period or the base period figures are negative, the proportion of the increase and decrease indicated by Comrade Guo Lingchao’s list method and coordinate method is inappropriate. Assuming that the two companies with the same nature of A and B, the conditions for A-company plan at the beginning of the year are better, with a loss of 100,000 yuan, and the conditions for company B are poor, with a loss of 200,000 yuan. The results of the two companies’ profits are both 300,000 yuan. Calculated according to Guo Lingchao’s comrade list method, A companies increase by 400%, B companies increase by 250%, and B companies are inferior to A companies. I think in this