经营业绩的评价视角也应在准则变化的影响下有所拓展和延深,尤其在当期国资分类管理的前提下,更应设计有针对性的监管、分析、评价指标,关注“综合收益”项目构成以及数据变动,有利于更全面、清晰、直观地了解企业财务信息,有助于对企业价值的判断,尤其对市场竞争类企业更有应用意义。以往,国资管理部门在对国有企业经营业绩进行分析评价时,主要参照财报中的“净利润”和“净资产收益率”指标,但随着会计准则的进一步修订完善,在企业利润表的“净利润”项下正式增设了“其 The evaluation perspective of business performance should also be expanded and deepened under the influence of changes in the guidelines. In particular, under the premise of current state-owned asset management, more targeted supervision, analysis and evaluation indicators should be designed with a focus on ”comprehensive income“ ”The composition of the project and data changes are conducive to a more comprehensive, clear and intuitive understanding of corporate financial information, help to judge the value of the enterprise, especially for market competition enterprises more meaningful. In the past, when analyzing and evaluating the performance of state-owned enterprises, the state-owned asset management departments mainly referred to the indicators of “net profit” and “return on net assets” in the financial statements. However, as the accounting standards were further revised and improved, The “net profit” of the income statement is formally added "