摘要
评价企业效益须避免总量误区,而应主要考察其资产赢利比率和税收贡献比率,结合其就业贡献比率,与同期其他企业相比较,才能准确辨别其效益的高低。根据2009国家统计年鉴相关数据的核算和比较,可以发现国企总资产利润率和增值税贡献率都明显低于民企,各年无一例外,它们在总资产贡献率上的较大差距也验证了这一判断。只有明辨事实,创新发展理念,坚持国企改革方向,鼓励多种经济在平等竞争中高效发展,才能优化社会资源配置,切实加快经济发展方式的转变。
Evaluating the efficiency of firms can not be simply based on its overall growth,but mainly by studying its profitability ratio and tax contribution ratio,correlating with its contribution to employment ratio and comparing other firms in the same period.By analyzing and comparing the data from the State Statistical Yearbook 2009,we find that ROA and the contribution rate of VAT of state-owned enterprises are significantly lower than those of private enterprises every year without exception,and the larger gap between their contribution rates of the total assets has also verified this determination.Only through distinguishing facts,innovating the development concepts,adhering to the direction of state-owned enterprises’ reformation and encouraging diverse sectors of economy to efficiently develop in the circumstances of equal competition,the allocation of social resources can be optimized,and so as to effectively accelerate the transformation of economic development pattern.
出处
《学术界》
CSSCI
北大核心
2010年第11期35-39,共5页
Academics
关键词
国有企业
民营企业
效益比较
经济发展方式转变
state-owned enterprises
private-owned enterprises
level of efficiency
switching economic development pattern