资金利税率取代经济效益综合指数的实证研究

A Positive Study on Replacement of ISEB by Rate of Profit to Tax on Funds

在介绍国家统计局推行的经济效益综合指数之后 ,利用河南省 1 7个市、地独立核算工业企业的资料 ,通过实证研究和指标分解 ,提出了用资金利税率指标代替经济效益综合指数的建议。

The paper introduces the index of synthetical economic benefits practised by the State Statistical Bureau,a proposal is raised that rate of profit to tax on funds can be used to replace ISEB after the author studies the concerning data of 17 cities and districts of Henan Province.