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资本收益率和资本保值增值率,是财政部规定、对企业经济效益评价的10项指标中的两项指标。它们的计算公式为:资本收益率=净利润/实收资本×100%;资本保值增值率=期末所有者权益总额/期初所有者权益总额×100%。有的同志对这两项指标的区别还不够清楚,认为:企业盈利了,资本收益率是正数,资本必然是增值;亏损了,资本收益率是负数,资本就会减值,两者是一回事,在量上没有区别。其实,这两项指标在量和质两个方面都是有区别的。
The rate of return on capital and the rate of capital preservation and appreciation are two of the 10 indicators that the Ministry of Finance stipulates and which evaluate the economic benefits of an enterprise. They are calculated as follows: Return on capital = net profit / paid-up capital × 100%; capital preservation and appreciation rate = total owner’s equity at the end of the period / total amount of owner’s equity at the beginning of the period × 100%. Some comrades did not make a clear distinction between these two indicators. They think that if the enterprise is profitable, the rate of return on capital is positive and the capital is necessarily value-added; if the rate of return is negative, the capital will be impaired, and both are equal There is no difference in quantity. In fact, these two indicators are different in quantity and quality.