摘要
通过增量分析法 ,分析了汉江集团公司大电厂与小电厂的效益转移情况 ,以及小电厂改制与非改制条件下集团的增量效益 ,认为在非设计运行条件下 ,小电厂不改制 ,既可为企业增加整体利润 ,又可增加国家税收 ;小电厂改制 ,则会导致效益在不同利益主体间的转移和损失。
By using the method of incremental analysis,the author analyses the benefit transfer of the large and small power stations of the Hanjiang Group companies as well as the companies' incrermental benefit on the condition whether the share ownership of the small power station is reformed or not,drawing the conclusion:if the share ownership of the small station is not reformed,an increase would be brought not only to the benefit of the companies,but also to the national tax,otherwise the transfer of benefit among different beneficial owners and certain loss would be caused.
出处
《长江工程职业技术学院学报》
CAS
2000年第2期11-14,共4页
Journal of Changjiang Institute of Technology
关键词
大电厂
小电厂
增量利润
设计运行
改制
large power station
small power station
incremental profit
design operation
reform of the share ownership