目前,正在开展商业企业经济效果指标的探讨,我们认为商业企业行业众多,各个行业的经营性质、特点和任务都不相同,不宜用一个模式进行考核。现就能源经营单位的特殊性,现行指标模式对其不相适应,以及如何评价能源单位的经济效果,试谈一点不成熟的意见。能源经营单位经营的石油、煤炭是实行计划管理、经营政策性很强的国家重要物资。我们浙江缺煤无油,货源主要靠省外调入,进货地点分散,商品流向复杂,运输数量大,运输线路长,中转环节多,不少经营单位煤炭运杂费高于进价,煤炭和石油费用水平高低悬殊,运输、保管方法也不同于其他商品。由于能源经营单位存在着上述特殊性,现行的经济指标对其考核不相适应。当前,商业企业对流通费用的考核,用“销售费用率”指标。决定这个指标的因素一是商品流转 At present, we are exploring the economic performance indicators of commercial enterprises. We believe that there are many commercial enterprises and the nature, characteristics, and tasks of each industry are different. It is not appropriate to use a model for assessment. Now we are talking about the particularity of the energy business unit, the current index model and its incompatibility, and how to evaluate the economic effects of energy units, and talk about the immature opinions. The petroleum and coal operated by the energy business unit are important materials for the country that implements planned management and business policies. Our Zhejiang lack of coal and oil, the main source of goods transferred from outside the province, the scattered locations of the goods, the flow of goods to the complex, large number of transport, long transportation lines, transit links, many business units coal transportation costs are higher than the purchase price, coal and oil The level of cost is very different. The transportation and storage methods are also different from other commodities. Because of the special nature of the energy business units, the current economic indicators are not suitable for their assessment. At present, the assessment of circulation costs by commercial enterprises uses the “sales expense rate” indicator. One of the factors that determines this indicator is commodity circulation.