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邮电部决定从1984年起在邮电通信企业试行经济核算制,这是邮电经济管理体制的一项重大改革。为了考核和促进企业不断提高经济效益,邮电部建立了一系列主要经济效果指标,以评价各省(市)通信企业的经营成果。这些指标的确立,对评价、考核一个企业的管理水平和经济效益,无疑是十分重要和必要的。同时,在各兄弟省(市)邮电通信企业也具有横向可比性,能够达到鼓励先进,鞭策落后的目的。在邮电部行将公布的一系列经济指标中,资金利税率指标也是其中之一。资金利税率指标的含义是:
The Ministry of Posts and Telecommunications decided to pilot the system of economic accounting in post and telecommunication enterprises since 1984, a major reform of the post and telecommunications economic management system. In order to assess and promote enterprises to continuously improve economic efficiency, the Ministry of Posts and Telecommunications has set up a series of major economic performance indicators to evaluate the business achievements of various provincial (city) communications enterprises. The establishment of these indicators is undoubtedly very important and necessary for evaluating and assessing the management level and economic benefits of an enterprise. In the meantime, the postal and telecommunications enterprises in various provinces (cities) in various provinces also have horizontal comparability and can achieve the goal of encouraging advanced and spurring the backward. Among the series of economic indicators to be announced by the Ministry of Posts and Telecommunications, the rate of profit and tax of capital is also one of them. The meaning of capital profit tax rate indicator is: