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在经济理论和实践中,有些同志往往把经济效益(即经济效果)指标和经济效率指标混为一谈.如“工业企业资金产值率”指标,《财会知识手册——会计分册》第160页的释文说:“资金产值率高,表明经济效果好;反之,资金产值率低,表明经济效果差.”我认为这种解释是不妥的,假定一个工业企业的“资金产值率”很高,但由于生产的产品不适合市场需要,实现的利润却很少,甚至发生亏损.所以,经济效益指标和经济效率指标是不同性质的,效率高,不一定有效益;效益大,也不等于效率就高,应该把两者区分清楚. 经济效益指标的概念,简单地说就是:劳动占用量和劳动消耗量同它所获得的净收入(即盈利)的对比.经济效益指标有利润、成本利润率、资金利润率(或投资收益率)等.所
In economic theory and practice, some comrades often confuse economic efficiency (ie, economic effects) indicators with economic efficiency indicators. For example, the “industrial capital production rate ratio” indicator, the explanation on page 160 of the “Currency Accounting Handbook—Accounting Volume” : “The high rate of production of funds means that the economic effect is good; on the contrary, the low rate of production of funds means that the economic effect is poor.” I think this explanation is inappropriate, assuming that the “capital output rate” of an industrial enterprise is very high, but The products produced are not suitable for market needs, and the profits realized are few, and even losses occur. Therefore, the indicators of economic efficiency and economic efficiency are of different natures, and they have high efficiency and are not necessarily effective; the benefits are large and they do not mean that the efficiency is high. , should distinguish the two clearly. The concept of economic indicators, simply put: labor occupation and labor consumption and its net income (ie, earnings) in comparison. Economic indicators have profit, cost profitability, Capital profit rate (or investment yield) etc.