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为了正确考察和评价工业企业的经济效益状况,就要建立一个科学的、能全面反映企业经济效益状况的指标体系。这个指标体系设计的原则和要求是: (1)能反映劳动成果与劳动耗费和劳动占用的二重对比观念。 (2)能反映经济效益的形成过程,反映企业整个生产经营过程中资金周转、商品产出、价格变动、销售效率、产品盈利等重大环节和因素对企业经济效益的影响。 (3)能与企业其他技术经济指标相衔接,综合地评价企业经济活动的成果,反映企业的经济效益。数据来源要比较方便,尽可能利用现有表报和核算资料,指标的概念比较清晰、合理,信息反映比较灵敏、真实。根据以上原则和要求,反映工业企业经济效益的指标不可能是单个指标,而要用指标体系来表示。经济效益指标体系包含的内容,不同行业应有所不同,但其中有一项是各行各业所共同的,能够比较全面地反映企业经济效益的主体指标,这就是资金
In order to correctly examine and evaluate the economic benefits of industrial enterprises, it is necessary to establish a scientific index system that can fully reflect the economic benefits of enterprises. The design principles and requirements of this indicator system are: (1) It can reflect the dual contrast concept of labor achievement, labor consumption and labor occupation. (2) It can reflect the formation process of economic benefits and reflect the impact of major links and factors such as capital turnover, commodity output, price changes, sales efficiency, and product profitability on the economic benefits of the company during the entire production and operation process. (3) It can be linked with other technical and economic indicators of the company, comprehensively evaluate the results of the company’s economic activities, and reflect the economic benefits of the company. The source of the data should be more convenient. As far as possible, the current report and accounting data should be used. The concept of the indicator is relatively clear and reasonable, and the information is relatively sensitive and real. According to the above principles and requirements, the indicators that reflect the economic benefits of industrial enterprises cannot be single indicators, but they must be represented by indicator systems. The content of the economic efficiency index system should be different in different industries, but one of them is common to all industries and businesses, and can reflect the overall indicators of corporate economic efficiency more comprehensively. This is the fund.