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为了适应社会主义市场经济体制下评价企业经济效益的实际需要,财政部财工字〔1995〕7号文规定,从1995年起试行新的企业经济效益评价指标(以下简称“新效益指标”)体系。通过一段时间的学习和实践,笔者对新效益指标的应用问题有了粗浅认识。一、新效益指标的主要特征1、综合性。新效益指标体系是在确定各项指标标准值(目前暂且采用全国相同指标的行业平均值)和各项指标标准值下的权数比分的基础上,运用“综合实际分数=sum from权数比分×实际值/标准值”的模式,进行实质性企业经济效益评价。它妥善地
In order to adapt to the actual needs of evaluating the economic benefits of enterprises under the socialist market economy system, Ministry of Finance Caigongzi (1995) No. 7 stipulates that since 1995, new corporate economic benefits evaluation indicators have been piloted (hereinafter referred to as “new benefit indicators”. “)system. Through a period of study and practice, the author has a superficial understanding of the application of new efficiency indicators. First, the main features of the new benefits indicators 1, comprehensive. The new benefit indicator system is based on the determination of the standard values of the indicators (for the time being, adopting the industry average of the same indicator in the country) and the weight scores under the standard values of the indicators, and applying the “integrated actual score=sum from the weights”. Score x actual value / standard value ” model for conducting substantial corporate economic benefits evaluation. It properly