摘要
工业企业经济效益概念和指标，多年来一直是经济理论和实际工作者探讨的问题。本文对目前流行的工业企业经济效益概念和现行的工业企业经济效益指标体系进行了剖析；简述了工业企业经济效益概念中的对象、内涵、基本量和工业企业经济效益指标体系中的综合指标设置及要素指标等问题；提出了工业企业经济效益是工业企业经营的“利”与“本”之比的观点，并在此基础上推荐考评综合经济效益的指标为总成本净利率。
The concept and indicators of inlustrial ertterprise economic efficiency are issues which have long been discussed among economic theorists and practitioners.The main contributions of this paper are as follows:(1) Analysis of the current concept of industrial enterprise economic efficiency and its measuring indicator system;(2) Discussing the subject, connotatioa aad basic measures in the concept of industrial eqterprise econosiic efficiency;(3) Discussing the establishment of the comprehensive indicator and the element indicator of the indicator systetn of industrial enterprise economic efficiency;(4) Putting fot ward a point; industrial enterprise economic efficiency is the ratio of profit to cost in operation.Based on this point, the authors recommend the total net profit-cost ratio as the indicator for the evaluation of comprehensive economic efficiency.
出处
《北方工业大学学报》
1994年第2期1-10,共10页
Journal of North China University of Technology
关键词
总成本
净利率
企业经济
经济效益
total net profit, total cost, total net profit-cost ratio
