一、资金利润率是衡量经济效果的主要指标当前,在以提高经济效益为目标,推行经济改革为中心的新形势下,寻求一个理想的经济仪表,作为反映经济信息的工具,很有必要.我国长期以来,以总产值作为考核企业生产经营工作好坏的尺度,“产值中心论”对我们的教训是很深的.三中全会后,利润指标开始为人们普遍重视.但是,利润指标也有弱点,在价格和价值严重脱节的情况下,产品的盈利率相距很大,导致企业大利大干、小利小干、无利不干,脱离了计划管理的轨道.于是又提出以产值利润率作为衡量企业生产经营经济效果的标尺.建立产值利润率指标的指导思想是以为降低成本是提高经济效益的唯一途径,产品盈利水平必须随产值增长的速度相应增长.但是,轻工产品在市场竞争激烈的情况下,供需不断变化,价格浮动,企业必须以“优 I. Capital profit rate is the main indicator to measure economic effect Currently, under the new situation of improving economic efficiency as the goal and implementing economic reform as the center, it is necessary to seek an ideal economic instrument as a tool to reflect economic information. For a long time, China has used gross output value as a yardstick for assessing the quality of production and operation of enterprises. The ”value-centered theory" has a deep lesson for us. After the Third Plenary Session, the profit index began to be generally appreciated by people. However, profits There are also weaknesses in the indicators. When the prices and values ​​are seriously out of line, the profitability of products varies greatly. As a result, the company has a lot of interests, small profits, and no profit. It is out of the track of program management. The profit rate is used as a measure of the economic effect of a company’s production and operation. The guiding ideology of setting up an index of profitability of production value is that the only way to reduce costs is to increase economic efficiency. The level of product profit must increase with the growth rate of output value. However, light industrial products are In the case of fierce market competition, supply and demand are constantly changing, prices are floating, and companies must