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钢铁企业升级考评指标中有一项资金利税率,规定一级企业为≥31％,二级企业为≥27％。资金利税率作为衡量企业综合经济效益的一项指标,无疑是正确的,但是,根据钢铁企业的不同情况,等级标准值不应一刀切。现在,一些资金利税率高的老企业,绝大多数有一个共同特点:技术装备落后,亟待技术改造,固定资产帐面价值偏低,因而资金利税率显得很高,超过了一级企业的标准值,然而眼前的高效益掩饰着技术装备落后的危机。
There is a capital profit and tax rate in the upgrade assessment index of iron and steel enterprises, which stipulates that tier-one enterprises are ≥31% and secondary enterprises are ≥27%. As a measure of the comprehensive economic benefits of an enterprise, the profit and taxation rate of funds is undoubtedly correct. However, according to the different conditions of iron and steel enterprises, the graded standard values should not be the same across the board. At present, most old companies with high capital and taxation rates have a common characteristic: technical equipment is backward, and technological reforms are urgently needed. The book value of fixed assets is low, and thus the capital profit and tax rate is very high, exceeding the standards of the first-tier enterprises. Value, but the immediate high efficiency masks the crisis of technical equipment.