地勘单位经济指标考核体系探讨 .pdfVIP

学兔兔 第26卷12期 中 国 煤 炭 地 质 Vo1．26 No．12 2014年12月 COAL GEOLOGY OF CHINA Dec． 20l4 doi：10．3969~．issn．1674—1803．2014．12．24 文章编号：1674—1803(2014)12—0105—03 地勘单位经济指标考核体系探讨 黄美蓉 (福建省196地质大队，福建漳州 363006) 摘 要：地勘单位执行多年的经济指标考核体系一般由决算总收入、新增资本积累、净资产总额、应收账款与存货占 经营收入比率、提取折旧额、提交煤炭资源量，人均年收入等七项指标组成。该指标体系经过多年运行，已经趋于 成熟。但是该指标考核体系没有考虑到不同单位的综合经济实力和生产能力水平的差异，忽略了不同单位之间的 主营业务性质和区域性差异，使考核结果公平性存在一定的缺陷。本文依据全面考核原则、科学考核原则、可操作 性原则，探讨了如何改进经济指标考核体系，并提出了可供实施的企业经济效益综合指数考核指标体系。 关键词：经济指标；考核体系；经济实体差异；效益评价方法 中图分类号：F407．1 文献标识码：A Discussion on Geological Exploration Unit Economic Indicators Assessment System Huang Meirong (Fujian Provincial No．196 Exploration Team，Zhangzhou，Fujian 363006) Abstract：The geological exploration unit economic indicators assessment system has been implemented for years，generally composed of seven indicators including the final accounted total income，new capital accumulation，total net assets，accounts receivable and stock in trade percentage of operating income，extraction of depreciation，coal resources put in，as well as average per capita income．After op— crating for years，the system has been matured．But the system has not been considered differences of comprehensive economic strength and production capacity level between units，neglected main business nature and regional differences may result certain defects in fair— ness of assessed results．The paper according to principles of all—round assessment，scientific assessment and operability，discussed how to improve economic indicators assessment system，and put forward enterprise comprehensive economic efficiency assessment indi— cato