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近年来,实际工作者提出了不少考核经济效益的指标。如:利润总额、资金利润率、产值利润率、资金产值率、销售利润率、成本利润率、投资利润率以及成本净产值率,等等。上述指标中,哪些能准确地用来评价企业的经济效益呢?笔者认为:用利润总额,资金利润率与成本净产值率三个指标综合评价企业经济效益是较好的办法。一个企业经济效益的好坏,集中地表现在经营成果上。利润总额是利润的绝对额,从利润角度来评价企业的经济效益是很必要的。但仅以绝对额来评价企业的经济效益又是不够的。因为不同企业或同一企业在不同经营期间内,由于生产规模不同,经营成果缺乏可比性。为了弥补这一缺点,应进一步考核利润的相对指标即利润率。利润率是反映企业利润与某项生产经营活动指标之比,它不受企业
In recent years, practical workers have put forward many indicators for assessing economic benefits. Such as: total profit, capital profit rate, profit margin of production value, fund output value rate, sales profit rate, cost profit rate, investment profit rate and cost net output value rate, and so on. Which of the above indicators can be accurately used to evaluate the economic benefits of enterprises? The author believes that it is better to use a combination of the three indicators of total profit, capital profit rate and cost net output value to comprehensively evaluate the economic benefits of enterprises. The quality of an enterprise’s economic results is manifested in its operating results. The total profit is the absolute amount of profit. It is necessary to evaluate the economic benefits of the company from the perspective of profit. However, it is not enough to evaluate the economic benefits of an enterprise only in absolute terms. Because different companies or the same company in different operating periods, due to different production scale, the lack of comparability of operating results. In order to make up for this shortcoming, the relative index of profit, that is, the profit rate, should be further examined. The profit rate reflects the ratio of corporate profits to a certain production and business activity indicator. It is not subject to the enterprise.