党的十一届三中全会以来,随着全党工作重点的转移,讲求社会效益和经济效益问题,已作为一切经济工作的中心,并提到重要的议事日程上来了。许多报纸、杂志发表了不少这方面的文章,进行了有益的探讨。但如何考核评价商业企业的经济效益,至今全国还没有一个统一的比较完善的可行办法。现就此问题谈点个人的见解和设想:一、考核评价商业企业经济效益的指标体系。商业购销调存等全部商品流通活动最终反映两个效益,一是社会效益,二是经济效 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, with the shift in the focus of the work of the Party, the issue of social and economic benefits has been the center of all economic work and has been mentioned on the important agenda. Many newspapers and magazines published many articles in this area and conducted useful discussions. However, how to evaluate and evaluate the economic benefits of commercial enterprises has not yet achieved a unified and feasible approach. Now we will discuss some personal opinions and ideas on this issue: First, the evaluation and evaluation system for the economic benefits of commercial enterprises. All merchandise circulation activities such as commercial purchases and sales and adjustments ultimately reflect two benefits: first, social benefits, and second, economic efficiency.