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平均利润变化率是分析企业财务状况的重要指标之一。目前,在我国尚未采用这一指标来考核企业的经营效果。因此,企业的长期经营状况难以得到描述,国家财政对企业的投资及银行信贷支持也缺少一项重要的评估依据。平均利润变化率表示企业在较长时期内,平均年利润的波动幅度。其公式为:平均利润变化率=∑逐年资金利润率差额/∑年资金利润率×100% 依据这一指标,在评估企业的经营优劣和财务状况吋,可按下述几项原则加以判断: <1>平均利润变化率在20%以下的,表明企业经营稳健,能保持长时期的较高效率,企业具有很强的内在生长力。
The average profit rate change is one of the important indicators for analyzing the financial status of a company. At present, this indicator has not yet been adopted in our country to assess the business results of the company. Therefore, it is difficult to describe the long-term operating conditions of the company. The state finances also lacks an important assessment basis for corporate investment and bank credit support. The average rate of change in profits represents the average annual profit volatility of the company over a longer period of time. The formula is: average profit rate of change = 资金 year-to-year fund profit margin / profit rate per year x 100% According to this indicator, in the assessment of the company’s operating merits and financial situation, can be judged according to the following principles : <1>If the average profit rate of change is below 20%, it indicates that the company is operating steadily and can maintain high efficiency for a long period of time. The company has a strong internal growth force.