关于经济效益指标改革的研究

目的 改革现有的经济效益指标，评价企业经济效益，建立新的经济效益评价指标。方法 针对现有经济效益指标在理论及操作上存在的问题，以定性和定量分析相结合，提出改革思路，从经济效益的内涵属性及其延伸出发，严格区分利润和经济效益的界限。结果与结论建立全方位的新的经济效益指标，该指标涵盖了经济效益增长的源泉基础，稳健保障，运行阶段，最终成果及对社会的贡献。

Reformation of Evaluation Index of the Economic Results

Aim To reform the current evaluation index of the economic results in order to evaluate the economic results of the enterprise, and establish the new evaluation index of the economic results. Methods In accordance with the problem of the current evaluation index of the economic results existing in theory and practice, the qualitative analysis was combined with the quantitative analysis, and the train of thoughts reforming the current evaluation index of the economic results was put forward. Then starting from the intension, attribute and extending of the economic results, the bounds of profit and the economic results were distinguished. Results and Conclusion The new comprehensive evaluation index of the economic results was established. The new index cover the source, guarantee of stablity, operating period, final result and the contribution capability of the microeconomic results to the macroeconomic results of the economic results of the enterprise.