中南财经大学教授易庭源先生提出的“利润分块”理论,以其独到的思路和简便易行的可操作性,正在受到我国经济界的广泛关注。 “利润分块”理论最大的贡献是否定了传统的“利润=经济效益”的恒等式,把以往人们赖以考核和分配的笼统利润,科学地切割成“基本利润”、“客观因素利润”、“非正常利润”和“内涵利润”四大块。 “利润分块”理论指出:“利润≠经济效益”,唯有“内涵利 The “profit segmentation” theory proposed by Professor Yi Tingyuan of the Central South University of Finance and Economics is drawing wide attention from the economic circles in China because of its unique ideas and ease of operation. The greatest contribution of the “profit segmentation” theory is to deny the traditional “profit = economic efficiency” identities, and scientifically cut the general profits that people rely on for assessment and distribution into “basic profits” and “objective factors profits”. “Abnormal profits” and “connotation profits” four blocks. The “profit segmentation” theory states that “profits and economic benefits” are only