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商业企业实行经营承包时,一个令人十分关注的问题,就是承包经营指标的测定。一个企业承包指标测定的是否科学、合理,直接影响着发包方与承包方的经济利益,从而影响到国家、企业和职工个人三者利益关系。因此,深化企业改革,实行经营承包,客观上要求财务预测规范化,指标测定科学化。目前,测定经营承包指标的方法较多,笔者管见,运用回归法测定承包基数指标,具有一定的科学性和精确性,是一种较理想的方法。一、回归法及其实际运用这里所述的预测承包指标的回归法,是利用企业经营中的各经济指标的因果联系,用一元回归方程根
When a commercial enterprise is contracted for operation, one issue that is of great concern is the measurement of contracting business indicators. The scientific and reasonable measurement of a company’s contractual indicators directly affects the economic benefits of the contract-issuing party and the contractor, thus affecting the interests of the state, the enterprise, and the employees. Therefore, deepening enterprise reforms and implementing operating contracts objectively require that financial forecasts be standardized and indicators be measured scientifically. At present, there are many methods for measuring operating contract indicators. The author believes that using regression methods to determine the contract base indicators has certain scientificity and accuracy. It is an ideal method. First, the regression method and its practical application The regression method for predicting contract indicators as described here is to use the causal link of various economic indicators in the business operation, using the one-dimensional regression equation root.