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随着经济体制改革的深入和各方面配套改革的不断完善,现行商业企业经济效益考核指标体系和考核方法也应作必要的改进。我认为,商业企业经济效益的考核指标,除保留原有的销售额、利润额、费用水平、资金周转速度、经营品种等五项外,其他指标应修改补充为如下五项: 1、流动资金利税率:即企业在一定时期内实现的利润额和缴纳税金额与流动资金占用的比率,用以取代原来的流动资金利润率指标,以明确上交税金也是企业的经营成果,商业企业向国家缴纳的税金越多,对国家的贡献越大,企业的经济效益也就越好。其计算公式为, 流动资金利税率=(税金额+利润额)/流动资金平均占用额×100% 2、经营消耗利税率:即企业在一定时期内的实现利润和缴纳税金同全部经营支出的比率。以全面反映企业经营成果同经营消耗的对比关系。这项指标除明确了税金是企业的经营成果外,还明确了营业成本,财产损失,其它支出同流通费用一样,都是企业的经营消耗,因而具有更强的综合性。其计算公式为:
With the deepening of the reform of the economic system and the continuous improvement of supporting reforms in various fields, the current evaluation index system and assessment methods for economic benefits of commercial enterprises should also be improved as necessary. I believe that in addition to retaining five items such as original sales, profit, cost, capital turnover, and business model, other indexes should be revised and added as follows: 1. Liquidity Profit and tax rate: The ratio of the amount of profits and tax paid by the enterprise over a certain period of time to the occupancy of liquidity, to replace the original profitability index of liquidity, in order to make clear that the payment of taxes is also an operating result of the enterprise. The more taxes paid, the greater the contribution to the country and the better the economic benefits of the company. The calculation formula is: Profit rate of working capital = (tax amount + profit amount)/average amount of liquid capital occupancy × 100% 2. Profit and taxation rate of business consumption: that is, the company’s profits and taxes paid in a certain period of time and the total operating expenses. ratio. To comprehensively reflect the comparative relationship between business results and operating costs. In addition to clarifying that the tax is the company’s operating results, this indicator also clarifies the operating costs and property losses. Other expenses are the same as the circulation expenses, and they are all the operating expenses of the company. Therefore, they are more comprehensive. Its calculation formula is: