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在承包经营责任制实施过程中,有的企业只顾眼前利益,不为企业留后劲;有的商业企业的质次积压商品有所增加,企图承包期满一走了事;还有的企业已经业不抵债,濒临破产,而仍无动于衷。为了强化企业经营的全面责任,我认为有必要建立资产净值增值指标。所谓资产净值,就是以企业现有资产总额减去负债总额后的净额。所谓资产净值增值指标,是以企业本期末资产净值减去上期来资产净值后的差额,其正值为增值,负值为减值,以考核企业的增值能力。企业的资产净值增值指标应分固定资产净值和流动资产净值增值两项指标进行考核。其计算公式是:
In the implementation of the contract responsibility system, some companies only care about the immediate interests and do not leave the company behind; some commercial companies have increased their backlog of goods in an attempt to complete the contract and have gone; Insolvent, on the verge of bankruptcy, and still indifferent. In order to strengthen the overall responsibility for business operations, I think it is necessary to establish a net asset appreciation index. The so-called net asset value is the total amount of the company’s existing assets minus total liabilities. The so-called net asset value increase indicator is the difference between the net asset value of the company at the end of the current period and the net asset value of the previous period. Its positive value is a positive value, and the negative value is a devaluation value to assess the value-added ability of the enterprise. The assessment of the net asset value of an enterprise should be based on the assessment of the net value of fixed assets and the increase in net value of current assets. The formula is: