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本文讨论了连锁替代法因素排列顺序的问题,研究了数量指标和质量指标的性质、作用及意义,提出了此法因素排列顺序的正确原则。本文以水运企业营运指标为例,用逻辑推理的方法,从实际的经济意义出发,根据各经济指标的主次关系及其内在联系,论证了唯按“∑Dtεvα”及“εvα”的顺序排列才正确,同时指出了“连环代替法在水运企业中的运用”一文所持观点的弊病所在。本文所论述的原则及其方法,对工业及其他企业经济分析工作也适用。
In this paper, we discuss the order of the factors of the chain substitution method, study the nature, function and significance of the quantitative index and the quality index and put forward the correct principle of arranging the factors in this method. Taking the operation indexes of water transport enterprises as an example, this paper uses logical reasoning method to proceed from the actual economic significance. According to the primary and secondary relationship and its internal relations of each economic index, the author argues that only “ΣDtεvα” and “εvα” Only rightly pointed out the shortcomings of the view held in the article “The Application of the CLC in the Water Transport Enterprises”. The principles and methods discussed in this article also apply to the economic analysis of industry and other enterprises.