关于构建“亩均经济效益”评价体系的思考

On the Construction of the Evaluation System of “Economic Benefits per Mu”

本文探索将各类经济指标与企业实际占用土地面积相结合,构建反映企业盈利能力、运营能力和发展能力的"亩均经济效益"评价体系。在此基础上,对该评价体系进行实证分析,对企业经济效益进行科学评价,并提出税务部门综合运用"亩均经济效益"评价结果的建议。

This paper explores the combination of various economic indicators with the actual land area occupied by the enterprise, and constructs an evaluation system of "Average Economic Benefit per Mu" reflecting the profitability, operation and development ability of the enterprise. On this basis, the paper makes an empirical analysis of the evaluation system and a scientific evaluation of the economic benefits of enterprises. The paper puts forward some suggestions for the tax authorities to use the evaluation results of "Economic Benefits per Mu" comprehensively.