Notice of the Beijing Municipal People’s Government on Approving the Opinions of the Municipal Planning Commission, the Municipal Economic Commission, the Municipal Finance Bureau, the Municipal Taxat
Jing Zheng Fa [1992] No.20
The people’s governments of all districts and counties, the commissions, offices and bureaus of the municipal government, and the head offices:
The municipal government agrees with the Opinions of the Municipal Planning Commission, the Municipal Economic Commission, the Municipal Finance Bureau, the Municipal Taxation Bureau, and the Municipal Statistics Bureau on reforming the evaluation and assessment indicators of industrial economy and establishing the evaluation system of industrial economic benefits, which are hereby forwarded to you.
Reforming the evaluation index of industrial economy and establishing the evaluation system of industrial economic benefits are supporting measures to promote the focus of economic work to adjust the structure and improve the efficiency track, and are important steps to realize the transition to the new national economic accounting system. This major reform involves a wide range, heavy workload and difficult operation. The people’s governments of all districts and counties, the commissions, offices and bureaus of the municipal government, and the head offices should strengthen organizational leadership and give necessary support to the work of the statistical departments in terms of manpower, material resources and financial resources. All relevant departments should support each other and cooperate closely to ensure the successful completion of this work.
March 31, 1992
On the reform of industrial economic evaluation and assessment indicators
Opinions on establishing an assessment system for industrial economic benefits
Municipal government:
In order to implement the spirit of the State Council’s notice (Guo Fa [1992] No.10) on improving the report of industrial production evaluation and assessment indicators, which was approved by the State Planning Commission, the State Council Production Office and National Bureau of Statistics, we have widely listened to the opinions of relevant departments and put forward our opinions on reforming the evaluation and assessment indicators of industrial economy and establishing the evaluation system of industrial economic benefits on the basis of some pilot enterprises. The report is as follows:
I. Main contents of the reform
1, the establishment of "industrial added value" and "industrial sales output value" monthly statistical system.
(1) In order to reflect the final results of industrial production and operation more scientifically and comprehensively, and overcome the defects of double counting of total industrial output value, the future industrial development speed will be evaluated mainly with the index of "industrial added value". The industrial added value is calculated on the basis of the current industrial net output value index. In order to reflect the development speed of industrial added value, it is proposed to adopt the price ratio coefficient of the same period constant price industrial total output value and the current price industrial total output value, and adjust the current industrial added value to the calculation speed of industrial added value calculated at comparable prices.
(2) In order to fully reflect the scale, speed and the connection between production and marketing of realized products in industrial production, the index of "industrial sales output value" is added to the current monthly report of "Total Industrial Output Value and Output of Main Products". The industrial sales output value is calculated at both current price and constant price, and the "industrial product sales rate" is calculated by comparing the current industrial sales output value with the current industrial output value, and the industrial sales development speed is calculated by using the constant price sales output value.
In the future, the total industrial output value index will no longer be used as the main index to evaluate the industrial scale and development speed, but only as the general statistical and analytical index.
2, the establishment of industrial economic benefit assessment system.
(1) Assessment content: In order to comprehensively reflect the industrial economic benefits from the comparative relationship between input and output of various production factors, according to the national assessment index system, the six indicators for assessing the industrial economic benefits in our city are:
① Sales rate of industrial products
② Profit and tax rate of industrial capital
③ Profit rate of industrial cost
④ Net industrial output rate
⑤ Labor productivity of all industrial employees (calculated by net industrial output value)
⑥ Turnover times of all working capital
(See Annex I for the calculation method of six industrial economic benefit assessment indicators)
(2) Assessment method: The comprehensive index of industrial economic benefits is calculated according to the six assessment indicators with reference to the unified national method, so as to evaluate and assess the economic benefits of all districts and counties, industrial bureaus (head offices) and industrial enterprises. The higher the index value, the better the economic benefit.
(See Annex II for the calculation method of comprehensive index of industrial economic benefits)
(3) Assessment method: monthly assessment and quarterly internal notification system shall be implemented for all districts and counties and industrial bureaus (head offices). The Municipal Bureau of Statistics reflects the industrial economic benefits of each district, county and industrial bureau (head office) in the form of statistical data on a monthly basis; Be informed internally by the municipal leaders on a quarterly basis.
3. Establish a monthly statistical system for major economic indicators of independent accounting industrial enterprises at and above the township level.
In order to comprehensively reflect, analyze and evaluate industrial economic benefits on a monthly basis, and meet the needs of calculating assessment indicators and industrial added value, 48 major economic indicators, such as sales revenue, sales cost, sales tax, total profit, profits and taxes paid, retained profits of enterprises, net fixed assets, occupation of working capital, three funds (finished goods funds, goods issued and prepaid payment receivable) and net industrial output value, have been set up, which are reported by all independent accounting industrial enterprises at the township level and above in the city on a monthly basis. (See Annex III for the main economic indicators)
4. Establish a monthly statistical system for the production, sales and storage of major industrial products of industrial enterprises at or above the county level.
In order to reflect the adaptation of industrial products to social needs from the aspects of production, sales and inventory, and provide a basis for adjusting industrial structure, limiting production and reducing storage, the production, sales and inventory of 177 major industrial products (see Annex 4 for the catalogue) are monitored on a monthly basis for industrial enterprises at or above the county level.
Second, organize the implementation of work division and steps
1, according to the requirements of the reform of industrial economic evaluation index, the relevant departments should clear responsibilities, close cooperation, step by step implementation.
The Municipal Bureau of Statistics is responsible for formulating and improving the corresponding statistical report system, and training the relevant personnel of the statistical departments of all districts and counties (head offices), and starting from the submission of the first quarter data in April.
The Municipal Planning Commission shall, on the basis of establishing and improving the relevant statistical system, study and put forward the corresponding reform plan index system during the year, and strive to implement it gradually from the preparation of the 1993 plan.
The Municipal Economic Commission should take the reformed industrial economic evaluation and assessment indicators as an important basis to guide the dispatching of industrial production, and apply the reformed evaluation and assessment indicators to the methods of improving enterprise contract, transforming operating mechanism and linking work efficiency.
The Municipal Finance Bureau should actively support the statistics department and improve the accounting statement system accordingly. In order to ensure the reporting time stipulated by the state and the municipal government, the financial settlement time of industrial enterprises with independent accounting in cities, districts, counties and towns will be advanced to 25 days in advance every month. The calculation period of monthly tax payable of enterprises also changes accordingly (that is, from 26th of last month to 25th of this month). The time limit for tax declaration and tax storage shall remain unchanged according to the current tax law. The financial departments at all levels should provide relevant financial information to the comprehensive statistical department at the same level in a timely manner according to the prescribed time and requirements, and establish the necessary data submission system. The specific implementation measures for improving the accounting system and providing financial information shall be formulated by the Municipal Finance Bureau in conjunction with the Municipal Bureau of Statistics.
Departments of taxation, banking, foreign trade, industry and commerce administration, and labor should also provide relevant financial and business information to the statistics department in a timely manner. The Municipal Bureau of Statistics shall, jointly with the Municipal Finance Bureau, the Municipal Taxation Bureau, the Municipal Agricultural Office, the Municipal Urban Production and Service Cooperatives, and the Municipal Economic and Trade Commission, study and establish a sound accounting basic work and accounting report system for township offices, streets, foreign-invested and other non-budgetary industrial enterprises.
2, all enterprises should strengthen the basic work of statistics, accounting, business accounting, establish and improve all kinds of original records and statistical accounts, to meet the requirements of industrial economic evaluation and assessment index reform. Leaders of enterprises should pay full attention to this work, organize statistics, sales, finance and other relevant departments to formulate measures, establish a data provision system, clarify responsibilities, and link them with the responsibility system, implement rewards and punishments, and effectively ensure that statisticians report statistical reports in a timely manner in strict accordance with the prescribed report format, index meaning, calculation method, classification catalogue and submission time. We should find ways to solve the difficulties encountered by statisticians in their work.
3. After the reform of industrial economic evaluation and assessment, the workload of statistical departments at all levels has increased greatly. The people’s governments of districts and counties, the commissions, offices and bureaus of the municipal government, and the head offices should increase the necessary manpower for the statistical departments, equipped with special microcomputers and remote networking transmission equipment; According to the principle of grading burden, the finance at the same level gives the statistics department the necessary special funds every year to ensure the development of the work.
4, all units should persist in seeking truth from facts, truthfully reflect the situation, leaders at all levels should take the lead in conscientiously implementing the "Statistics Law", to ensure that statisticians perform their duties according to law, and no unit or individual shall interfere with the truthful reporting of statistical data.
If there is nothing wrong with the above report, please forward it to all units for implementation.
Appendix 1: Meaning and calculation method of six industrial economic benefit assessment indicators.
Annex II: Calculation Method of Comprehensive Index of Industrial Economic Benefits
Annex III: Catalogue of Main Economic Indicators
Appendix 4: Sales and Inventory Catalogue of Major Industrial Products
City planning commission
Municipal Economic Commission
Municipal Finance Bureau
Municipal tax bureau
Municipal statistics bureau
March 1992
Annex I:
The meaning and calculation method of six industrial economic benefit assessment indexes
1. Sales rate of industrial products: mainly reflects the degree to which industrial products meet social needs. The calculation formula is:
Sales rate of industrial products (%) = industrial sales output value (calculated at current price) ÷ total industrial output value (calculated at current price) × 100%
2. Profit and tax rate of industrial capital: it mainly reflects the degree of benefits realized by all capital investment of the industry. The calculation formula is:
Profit and tax rate of industrial capital (%) = (total realized profits and taxes ÷ total capital) × (12 cumulative months )× 100%.
(Note: 1. The total realized profit and tax refers to the sum of product sales tax, education surcharge, resource tax and total profit.
2. All funds refer to the sum of the average balance of net fixed assets and the average balance of all working capital)
3. Profit rate of industrial cost: It mainly reflects the economic benefits of industrial cost reduction. The calculation formula is:
Industrial cost profit rate (%) = total realized profit ÷ product sales factory cost × 100%
4. Net industrial output rate: mainly reflecting the economic benefits of reducing materialized labor consumption by industry. The calculation formula is:
Net industrial output rate (%) = net industrial output value (calculated at current price) ÷ total industrial output value (calculated at current price) × 100%
5. Labor productivity of all industrial employees: it mainly reflects the newly created production achievements of each employee in an industrial enterprise in a certain period of time, and explains the economic benefits of living labor. The calculation formula is:
Industrial total labor productivity (yuan/person) = industrial net output value (calculated at current prices) ÷ average number of all employees.
6. Turnover times of total working capital: it mainly reflects the turnover situation of working capital of industrial enterprises, so as to show the economic benefits of working capital utilization. The calculation formula is:
Total liquidity turnover times (times) = (product sales revenue ÷ average balance of total liquidity) ×(12÷ cumulative months)
Annex II:
Calculation method of comprehensive index of industrial economic benefit
1, the city’s industrial economic benefit comprehensive index is calculated in accordance with the unified national regulations. The calculation formula is:
Comprehensive index of industrial economic benefits = σ (the value of an economic benefit indicator in the reporting period ÷ the national standard value of the indicator × the weight) ÷ the total weight.
2, all districts and counties, the industrial bureau (head office) industrial economic benefit comprehensive index calculation formula is:
Comprehensive index of industrial economic benefits = σ (the value of an economic benefit indicator in the reporting period ÷ the standard value of the indicator in the whole city × the weight) ÷ the total weight.
In order to make the evaluation results more realistic, each industrial bureau (head office) will calculate a comprehensive index of industrial economic benefits based on the national standard value of the same industry, and carry out evaluation and assessment. The calculation formula is:
Comprehensive index of industrial economic benefits = σ (the value of an economic benefit indicator in the reporting period ÷ the national standard value of the indicator in the same industry × weight) ÷ the total weight.
(Note: the national standard value, the city standard value and the national standard value of the same industry are the average levels during the Seventh Five-Year Plan period respectively)
3. The weights of six industrial economic benefit assessment indicators are as follows:
Index name weight
(1) Sales rate of industrial products 15
(2) Industrial capital profit and tax rate 30
(3) Industrial cost profit rate 15
(4) The rate of industrial net output value is 10.
(5) Industrial total labor productivity 10
(6) Total liquidity turnover times 20
Total 100
Annex III:
Catalogue of main economic indicators
1. Product sales revenue
2. Among them: sales revenue of new products.
3. Among them: product sales tax.
4, product sales factory cost
5. Product sales and other expenses
6. Among them: education surcharge.
7. Resource tax
8. Total profit (loss is indicated by "-")
9. Taxes and fees payable
10, the enterprise profit.
11. Paid taxes and fees
12. Average balance of net fixed assets
13. Depreciation expense
14, the extraction of major repair fund
15. Total sources of working capital
16. Among them: national circulating fund.
17, enterprise liquidity fund
18. Payables and advance receipts
19. Total borrowed funds
20. Among them: working capital loan.
21, the total liquidity at the end of the occupation
22. Fixed amount of liquidity occupied at the end of the period
23. Among them: reserve funds.
24, production funds
25, finished product funds
26. Send out goods
27. Receivables and prepayments
28. Total wages of all employees
29. Gross industrial output value (constant price in 1990)
30. Gross industrial output value (current price)
31. Among them: output value of new products.
32. Net industrial output value (current price)
33. Earned product sales profit and payable product sales tax.
34. Among them: sales tax payable for products.
35. Salary
36, employee welfare fund
37. Interest expense
38. Others
39. Among them: expenses paid to intangible production departments.
40. Expenses paid to individuals
41, technology development funds raised
42. Among them: self-raised by the enterprise.
43, the total expenditure of technology development funds
44. Number of technology development institutions
45. Number of technical development projects
46. Number of technical developers
47. Average number of all employees
48. Number of new product varieties
Annex IV:
Catalogue of sales and inventory of major industrial products
1. Steel
2. Pig iron
3. Steel (finished steel)
4. Among them: ordinary medium-sized steel.
5, ordinary small steel
6, high quality steel profiles
7. Wire rod
8, medium thick steel plate
9, thin steel plate
10, silicon (silicon) steel sheet
11. Steel Strip
12, seamless steel pipe
13, welding steel pipe
14. Iron ore (raw ore)
15. Iron concentrate powder
16. Ferroalloy (electric furnace)
17. Coke
18, ten kinds of non-ferrous metals
19. Among them: copper (electrolytic copper)
20.aluminum
21. Lead
22, copper
23, aluminum
24. Gold
25, raw coal
26, clean coal washing
27, crude oil processing capacity
28. Total amount of steam, coal and firewood.
29. Among them: gasoline.
30, kerosene
31. Diesel oil
32. Lubricating oil
33. Fuel oil (heavy oil)
34, liquefied petroleum gas (volume)
35, synthetic fiber polymer
36, chemical fiber monomer
37. Sulfuric acid (equivalent to 100%)
38. Concentrated nitric acid (equivalent to 100%)
39, caustic soda (100%)
40, soda ash
41. Synthetic ammonia (physical quantity)
42. Fertilizer (100% conversion of effective ingredients)
43. Among them: nitrogen fertilizer
44, phosphate fertilizer
45, potash fertilizer
46, calcium carbide (equivalent)
47. Refined methanol
48. Ethylene
49. Pure benzene
50, synthetic rubber
51. Dyes
52. Paint
53 plastic
54. Among them: PVC.
55, tire (tire)
56. Chemical medicine (original medicine)
57. Total amount of Chinese patent medicines
58. Total value of medical devices
59. Elevator
60, power generation equipment (more than 500 kilowatts)
61. Locomotive (diesel locomotive)
62. Truck
63. Industrial boilers
64. AC motor
65, transformer
66, metal cutting machine tools
67. Among them: CNC machine tools.
68, high precision machine tools
69, large machine tools
70. Printing machine
71. Cars
72. Among them: truck.
73 and 130 trucks
74 and 121 trucks
75. Off-road vehicles
76, motorcycle
77. refitting cars
78. Among them: special modified car.
79, station wagon
80. Internal combustion engine (commodity volume) (10,000 kilowatts/10,000 horsepower)
81, in which: diesel engine (10,000 horsepower)
82, gasoline engine (ten thousand horsepower)
83, auto parts
84. Combine harvester
85, small tractors (below 20 horsepower)
86. Electronic computers
87. Microcomputer
88, pocket electronic calculator
89. Film projector
90. TV
91. Among them: color TV sets.
92. Radio
93. tape recorder
94. Among them: Dual-card recorder.
95. Video recorder
96.camera
97, picture tube
98. Semiconductor devices (commodity volume)
99, radio components (quantity)
100, cement
101, flat glass (weight box/square meter)
102, brick
103, sanitary ceramics
104, wood-based panels
105, sawn timber
106, coarse sand
107, market furniture
108, cement equipment
109, chemical fiber
110. Among them: synthetic fibers.
111 yarn
112.cloth
113. Among them: pure cotton cloth.
114, pure chemical fiber cloth
115, polyester blended fabric
116, printing and dyeing cloth
117. Among them: polyester cotton cloth.
118, sweaters and pants
119, wool
120, woolen cloth
121. Among them: worsted goods.
122, woolen goods
123.blankets
124, sacks
125, silk
126. Silk products
127, machine-made paper and paperboard
128, in which: embossed paper.
129, self-use textbook paper
Sewing machine
131. Bicycles
Household refrigerator
133. Among them: two-door refrigerator.
134, household refrigeration, freezer
135, household washing machine
136. Among them: Double-barrel washing machine.
137, civil electric fan
138, room air conditioner
139, synthetic detergent
140, soap (excluding soap)
141 cigarettes
142, light bulb
143.watches
144, daily glass products
145, daily enamel products
146. Among them: enamel basin.
147, daily ceramic products
148.piano
149, plastic products
150. Among them: agricultural film.
151, daily refined aluminum products
152, leather (cowhide)
153, in which: pigskin (natural Zhang)
154 leather shoes
155. Shoes
156.clothes
157, carpet
158, civil furnace
159, chimney
160, sugar
161, canned food
162, candy
163, soda
164, drinks and wine
165. Among them: white wine.
166, beer
167. Wine
168, monosodium glutamate
169, dairy products
170, cakes
171, fresh milk processing
172, soy sauce
173, flour
174, edible vegetable oil
175, with, mixed feed
176, pesticides
177, glacial acetic acid