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资金利税率,是一项综合反映企业生产经营经济效益高低的重要指标。通过对该指标的因素分析,能使影响资金利税率因素的影响程度定量化,有利于揭示企业生产经营状况,从而采取相应措施,促使企业盈利水平和经济效益的提高。资金利税率作为综合性指标,可从不同角度对它进行因素分析。本文试进行“四因素”与“两因素”分析。一、资金利税率的四因素分析对资金利税率进行下列指标分解,就会发现它受四个因素影响。
The capital profit and tax rate is an important indicator that comprehensively reflects the economic benefits of the company’s production and operation. By analyzing the factors of this indicator, it is possible to quantify the degree of influence of the factors affecting the taxation rate of funds, help to reveal the status of production and operation of the enterprise, and take corresponding measures to promote the improvement of the profitability and economic efficiency of the enterprise. As a comprehensive indicator, the profit and tax rate of funds can be analyzed from different angles. This article tries to analyze “four factors” and “two factors.” First, the four factors analysis of capital profit and tax rate The following indicators decomposition of capital profit and tax rate, you will find it affected by four factors.