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按照建立现代企业制度的要求,为了综合评价和反映对外经济合作企业经济效益状况,我们经过深入调查研究,结合外经企业特点,制定了一套外经企业经济效益评价指标体系。这套指标体系包括:营业利润率、总资产报酬率、资本收益率(投资收益率)、资本保值增值率、资产负债率、流动比率(速动比率)、应收帐款周转率、创汇每美元成本、社会贡献率、社会积累率等10项指标。10项指标解释如下:
In accordance with the requirements of establishing a modern enterprise system, in order to comprehensively evaluate and reflect the economic benefits of foreign economic cooperation enterprises, we conducted an in-depth investigation and study and formulated a set of index system for evaluation of economic benefits of foreign economy enterprises in light of the characteristics of foreign enterprises. The indicator system includes: operating profit margin, return on total assets, return on capital (return on investment), capital preservation and appreciation rate, asset-liability ratio, current ratio (quick ratio), accounts receivable turnover, foreign exchange earnings per US dollar costs, social contribution rate, social accumulation rate of 10 indicators. 10 indicators explained as follows: