作　　者： ;

机构地区： 中国人民银行

出　　处： 《无锡商业职业技术学院学报》 2019年第4期40-44,80,共6页

摘　　要： 长期的技术投入与资本积累能够增强农林牧渔业企业的盈利能力,但是在短期却未必能够取得积极的、实时的影响效果。企业需要根据自身情况,在不同发展阶段合理配置经济技术资源,并相应地调整各个财务指标在绩效评价当中的权重。在企业绩效评价中,低于临界值的技术投入比率可以随着比率数值的增加而适当增加权重,而高于临界值的技术投入比率则可以适当降低权重。所以资本积累率的权重需要每隔几年做一次调整,从而体现资本积累与盈利能力之间关系的阶段性、突变性。此外,农林牧渔业企业还需要通过体制机制改革等措施进一步增强盈利能力。 Long-term technology input and capital accumulation can significantly increase profitability of agriculture, forestry, husbandry and fishery enterprises, but cannot have a positive and instant effect on those enterprises in the short run. Enterprises should allocate economic and technologic resources reasonably in different development phases, and correspondingly adjust the weights of financial indicators in the performance assessment. Firstly, as far as enterprise performance assessment is concerned, the weight of technology input ratio under the critical value should be increased, while that above the critical value should be reduced. Secondly, the weight of capital accumulation ratio should be adjusted every few years in order to reflect periodical and abruptly-changing relationship between profitability and capital accumulation. Thirdly, these enterprises should increase their profitability by reforming systems and mechanisms.

关 键 词： 资本积累率 技术投入比率 成本费用利润率

领　　域： []