第二十四章 微观投资效果指标体系

• 作 者: 刘慧勇
• 出 处: 投资研究
• 发表日期: 1989年08期
• 关键词: 投资效果指标 投资税利率 时间价值 局部范围 微观 投资利润率 税后利润 投资方案 投资职能 未来值

第一节设置微观投资效果指标体系的意义与原则社会的投资活动由地方、部门、企业的具体投资活动构成,投资的效果不仅要从社会范围考核,还要能够从企业和部门的局部范围考核,以便使每个担负投资职能的单位都能看清自己的活动成果,并承担一定的责任。为此,除了设置宏观投资效果指标体系之外,还必须设置微观投资效果指标体系。

The first section establishes the significance and principles of the micro-investment effect index system. The social investment activities consist of local, departmental, and company-specific investment activities. The effect of investment must be assessed not only from the social scope but also from the scope of the company and departments. In order to make each unit responsible for investment functions see the results of their own activities, and to assume certain responsibilities. To this end, in addition to setting up a macro-investment effect index system, a micro-investment effect index system must also be set up.