I. Industry
Industry refers to the material production sector engaged in the extraction of natural resources, processing and reprocessing of extractive and agricultural products. Specifically include: (1) the extraction of natural resources, such as mining, salt, forest logging, etc. (but does not include animal and bird hunting and aquatic fishing); (2) the processing of agricultural and sideline products, reprocessing, such as processing of cereals and oils, food processing, ginning, reeling, textiles, tannery, etc.; (3) the processing of extractive products, processing, reprocessing, such as iron and steel production, chemical production, petroleum processing, machine building, timber processing, and so on, as well as production and supply of electricity, water and gas, etc.; (4) repair and renovation of industrial goods, such as the repair of machinery and equipment, and the repair of means of transportation (including small sleeping cars).
Before 1984, rural village and sub-village-run industries were categorized as agriculture, and after 1984, they were classified as industry.
Industrial statistical survey units Industrial statistical survey units are divided into two categories: independent accounting legal person industrial enterprises and industrial activity units.
(1) independent accounting legal person industrial enterprises refers to units engaged in industrial production and management activities. Independent accounting legal person industrial enterprises should have the following conditions: ① established by law, have their own name, organization and premises, able to assume civil liability; ② independent ownership and use of assets, liabilities, the right to enter into contracts with other units; ③ independent accounting for profit and loss, and able to prepare balance sheets.
(2) industrial activity unit is an economic unit engaged in one or mainly engaged in one industrial production activities in one place. It includes independent accounting industrial enterprises according to the main business activities (i.e., industrial production activities) divided into the main business activity units and non-industrial enterprises belonging to the industrial production activity units (i.e., the original non-independent accounting industrial production units). Industrial activity units, generally should have the following three conditions at the same time: ① with a place, engaged in a kind of or mainly engaged in a kind of industrial activity; ② separate organization of industrial production, operation or business activities; ③ separate accounting for income and expenditure.
Types of enterprise registration covered in this yearbook:
1) State-owned and state-controlled enterprises Refers to state-owned enterprises plus state-controlled enterprises. State-owned enterprises (i.e., in the past, the nationally owned industry or state-run industry) refers to the enterprise all assets owned by the state, and in accordance with the "People's Republic of China *** and the State Enterprise Legal Person Registration Regulations" provisions of the registration of the unincorporated economic organizations. It includes state-owned enterprises, wholly state-owned companies and state-owned associates. public-private partnerships and private industries before 1957 were later transformed into state-run industries, and then into state-run industries in 1992, which are included in state-owned enterprises when the information on them is not disaggregated separately. State-controlled enterprises is the "state-controlled" categorization of enterprises in a mixed-ownership economy. It refers to those enterprises whose total assets and state-owned assets (shares) are the largest in relation to any one of the other owners. This grouping reflects the state-owned economic holdings.
(2) Collective enterprises Refers to economic organizations whose enterprise assets are collectively owned and registered in accordance with the provisions of the "Regulations on the Registration and Administration of Enterprise Legal Persons of the People's Republic of China*** and the State". It is an integral part of the socialist public ownership economy. Including all urban and rural enterprises organized using collective investment, as well as some individuals voluntarily relinquish their ownership rights through fund-raising and are recognized by the industrial and commercial administrative organs as collectively owned enterprises in accordance with the law.
(3) Joint-stock limited company means an economic organization that is registered in accordance with the provisions of the "Regulations of the People's Republic of China on the Registration and Administration of Enterprises and Legal Persons in the People's Republic of China", and whose entire registered capital consists of an equal number of shares and is raised through the issuance of shares, and whose shareholders bear limited liability for the company with the shares they subscribe to, and which is liable for its liabilities with all of its assets.
(4) Hong Kong, Macao and Taiwan Business Investment Enterprise means the sum of Hong Kong, Macao and Taiwan-funded joint venture, cooperative, sole proprietorship and joint stock limited company in the type of enterprise registration.
(5) Foreign-invested enterprises refers to the sum of Sino-foreign equity joint ventures, cooperative joint ventures, foreign-invested enterprises and foreign-invested joint stock limited companies in the types of enterprise registration.
(6) The enterprises named "other" in this yearbook refer to other types of industrial enterprises (units) in addition to state-owned enterprises, collective enterprises and self-employment. Including joint ventures, private enterprises, limited liability companies, limited liability companies; foreign-invested enterprises (Sino-foreign joint ventures, Sino-foreign cooperative ventures, foreign-invested enterprises); Hong Kong, Macao and Taiwan investment enterprises (joint ventures with the mainland, cooperative ventures with the mainland, Hong Kong, Macao and Taiwan wholly-owned enterprises) and other enterprises.
Light industry refers to industries that mainly provide consumer goods and make hand tools. According to the different raw materials used, it can be divided into two categories: (1) light industry using agricultural products as raw materials, refers to the light industry that directly or indirectly uses agricultural products as basic raw materials. It mainly includes food manufacturing, beverage manufacturing, tobacco processing, textile, sewing, leather and fur production, paper making and printing industries; (2) light industry using non-agricultural products as raw materials, refers to light industry using industrial products as raw materials. Mainly includes cultural and educational sporting goods, chemical manufacturing, synthetic fiber manufacturing, daily-use chemical products, daily-use glass products, daily-use metal products, hand tools manufacturing, medical equipment manufacturing, cultural and office machinery manufacturing and other industries.
Heavy industry refers to the main means of production for the various sectors of the national economy to provide a material and technological basis for the industry. According to the nature of its production and product use, can be divided into the following three categories: (1) extraction (logging) industry, refers to the exploitation of natural resources, including oil mining, coal mining, metal mining, non-metallic mining and timber harvesting and other industries; (2) raw materials industry, to the various sectors of the national economy to provide the basic materials, power and fuel industry. It includes industries such as metal smelting and processing, coking and coke, chemistry, chemical raw materials, cement, man-made boards, and electric power, petroleum and coal processing; (3) Processing industry, which refers to industries that reprocess and manufacture industrial raw materials. Including machinery and equipment manufacturing industry to equip various sectors of the national economy, metal structures, cement products and other industries, as well as for agriculture to provide the means of production such as fertilizers, pesticides and other industries.
According to the above principles of division, the repair industry in the heavy industry products as the object of repair work is classified as heavy industry, and vice versa is classified as light industry.
The gross industrial output value is the total amount of sold or available-for-sale industrial products produced by industrial enterprises in a certain period of time, which reflects the total scale and level of industrial production in a certain period of time. It includes: no longer processed in the enterprise, after inspection, packaging and warehousing (except for products that do not require packaging) of the value of finished products, external processing fee income, self-made semi-finished products, the value of the beginning of the end of the period in the product difference. Gross industrial output value is calculated using the "factory method", i.e., industrial enterprises as a whole are calculated according to the final results of the industrial production activities of the enterprise, and repeated calculations within the enterprise are not allowed, and the results of the production of the various workshops (sub-factories) within the enterprise are not to be added up. However, there is double-counting between enterprises, industries and regions.
The division of the total output value of light and light industry is also calculated according to the "factory method", that is, an industrial enterprise in the normal production of the nature of the main products belonging to the light industry, the nature of the main products belonging to the heavy industry, the total output value of the enterprise as the total output value of heavy industry.
Value added of industry refers to the final results of industrial production activities of the industrial sector expressed in monetary terms during the reporting period.
Paid-in capital refers to the capital actually received by an enterprise from investors. It can be divided into state capital, collective capital, corporate capital, individual capital, Hong Kong, Macao and Taiwan capital, and foreign capital according to the subject of investment.
Total assets The economic resources owned or controlled by the enterprise can be measured in money. Including a variety of property, debt and other rights. Assets are divided into current assets, long-term investments, fixed assets, intangible and deferred assets and other assets according to their liquidity.
(1) current assets refers to the enterprise can be realized within one year or more than one year of a production cycle or the total amount of assets consumed. Including cash and various deposits, short-term investments, receivables and prepayments, inventories and so on.
(2) Fixed Assets The aggregate of funds occupied by the enterprise's net fixed assets, fixed asset liquidation, construction in progress, and pending fixed asset losses.
(3) Intangible Assets Refers to assets used by the enterprise for a long time without physical form. Including patents, non-patented technology, trademarks, copyrights, land use rights, goodwill and so on.
Total liabilities Refers to liabilities assumed by the enterprise that can be measured in monetary terms and will be repaid with assets or services. Liabilities are generally categorized into current and long-term liabilities, deferred taxes, etc. according to the length of the repayment period.
(1) Current liabilities The total amount of debt to be repaid by an enterprise in one year or more than one year of a business cycle, which includes short-term borrowings, accounts payable and receipts in advance, wages payable, taxes payable and profits payable, and so on.
(2) Long-term liabilities refers to the total amount of debts that need to be repaid by the enterprise in more than one year or more than one business cycle of more than one year, which includes long-term borrowings, debts payable, long-term payables and so on.
Owners' equity The ownership of the net assets of an enterprise by its investors. The net assets of the enterprise is equal to the balance of all assets minus all liabilities, including the initial investment in the enterprise, as well as the capital reserve, surplus reserve and undistributed profits, the shareholders' equity for shareholding enterprises.
The original cost of fixed assets refers to the total amount of money spent by the enterprise in the construction, purchase, installation, alteration, expansion, technological transformation of a fixed asset. It generally includes the purchase price, packaging costs, transportation and installation costs.
Net fixed assets is the original cost of fixed assets less depreciation over the years.
Current assets are assets that can be realized or consumed within one year or more than one year of a business cycle, including cash and various deposits, short-term investments, receivables and prepayments, inventories and so on.
Product sales revenue The total amount of business obtained from the main business operations such as the sale of products and the provision of labor services.
Cost of sales refers to the actual cost of selling products and providing services and other major business operations.
Product sales taxes and surcharges refers to the city maintenance and construction tax, consumption tax, resource tax and education surcharge that should be borne by the enterprise's major business operations such as the sale of products and the provision of industrial labor services.
Product sales profit refers to the profit after deducting costs, expenses and taxes from the revenue of the main business operations such as the sale of products and the provision of industrial labor services.
Total profit The profit realized by an enterprise.
Value-added tax payable The amount of value-added tax payable by an enterprise during the reporting period.
The contribution rate of total assets reflects the profitability of all assets of the enterprise, which is the centralized manifestation of the enterprise's operating performance and management level, and is the core indicator for evaluating and assessing the profitability of the enterprise. The formula is:
Total assets contribution rate (%) = (total profit + total tax + interest expense) / average total assets × 100%
Asset-liability ratio This indicator reflects the size of the enterprise's business risk, but also reflects the enterprise's ability to utilize the funds provided by the creditors to engage in business activities. The formula is:
Asset-liability ratio (%) = total liabilities / total assets × 100%
Profitability of industrial costs and expenses The ratio of realized profit to costs and expenses in a certain period of time is an indicator of the economic efficiency of industrial production costs and expenses inputs, and also an indicator of the economic efficiency of cost reduction. Calculation formula:
Industrial cost and expense margin (%) = total profit / total cost and expense × 100%
Industrial value added rate refers to a certain period of time the proportion of industrial value added to the total industrial output value for the same period of time, reflecting the economic benefits of reducing intermediate consumption. The formula is:
Industrial value-added rate (%)＝Industrial value-added (current price)／Total industrial output value (current price)×100%
Turnover times of current assets Refers to the number of turnover times of the completion of the current assets within a certain period of time, reflecting the turnover speed of the current assets. Calculation formula:
Working capital turnover = product sales revenue / average balance of all current assets
Product sales rate refers to the ratio of industrial sales value in the reporting period to the total industrial output value for the same period, reflecting the extent to which the industrial products have been sold, analyzing the convergence of industrial production and sales, and studying the extent to which the industrial products to meet the needs of the community indicators. Calculation formula:
Product sales rate (%) = industrial sales value / total industrial output value (current price) × 100%
Labor productivity refers to the average product production per employee per unit of time calculated according to the value of the product. It is an important indicator for assessing the economic activities of an enterprise, and is the comprehensive performance of the enterprise's production technology level, management level, technical proficiency of employees and labor enthusiasm. At present, China's full labor productivity is calculated by dividing the industrial added value of industrial enterprises by the average number of all employees in the same period. Calculation formula:
Total labor productivity = value added by industry / average number of all employees
In order to make the annual total labor productivity figures can be compared, the total labor productivity in the years before 1990 are converted to 1990 constant prices by index.
Cost and Expense Survey (New)
(I) Manufacturing Costs Section
1. Manufacturing Costs: refers to the direct materials, direct labor, other direct costs and manufacturing costs actually consumed by the enterprise in the production process.
2. Direct material consumption: refers to the enterprise in the production of products consumed in the process, directly used in the production of products and constitute the product entity of raw materials and primary raw materials, fuel and power, packaging, purchased semi-finished products, spare parts for repair (spare parts) and other direct materials.
The value of direct material consumption is calculated on the basis of the purchase price excluding input tax. Purchase price consists of the following: the purchase price; transportation and miscellaneous expenses (including transportation, handling, insurance, packaging, storage costs, etc.); reasonable losses in transit; before the storage of the finishing selection costs (including the finishing selection of labor, expenses and necessary losses, and deduct the value of recycling scraps); purchase of materials borne by the tax (taxes other than input tax should be borne by the tax), foreign exchange rate difference and other expenses.
3. Raw materials: refers to the enterprise for the production of products and consumption of raw materials purchased from outside and the main materials.
4. Fuel: refers to the enterprise for the production of products consumed from outside the purchase of various fuels. Including steam, coal, diesel fuel.
5. Power: refers to the enterprise for the production of products consumed from outside the purchase of various power. Including heat, electricity and steam.
6. Packaging: refers to a variety of packaging containers used to package the enterprise's products, such as barrels, boxes, bottles, altars, baskets, baskets, bags, etc..
7. purchased semi-finished products: refers to the enterprise for the production of products consumed from outside the purchase of various semi-finished products.
8. Repair spare parts: refers to the enterprise production of products consumed by the relevant accessories and fittings.
9. Other direct materials: the auxiliary materials and other direct materials consumed for the production of products.
10. Direct labor: refers to the wages, bonuses, allowances and subsidies of workers directly engaged in the production of products in the process of production of products by an enterprise, as well as employee welfare expenses calculated and extracted on the basis of the total wages of production workers and the prescribed proportion.
11. Other direct costs: refers to the costs incurred by the enterprise other than direct material costs and direct labor, which are directly related to the production of products.
12. Other direct costs paid to individuals and to the government part: refers to the other direct costs incurred by the enterprise to pay various subsidies to individuals and to the government management of the various costs.
13. Manufacturing costs: refers to the production workshops (or sub-factories, hereinafter the same) for the production of products and the provision of services incurred in the indirect costs, including the production workshop managers' salaries and benefits, depreciation, repair costs, office expenses, machinery and material consumption, labor protection costs, seasonal and repair period of the loss of downtime, etc., but does not include the enterprise's administrative department for the organization and management of production and management of management costs. management expenses incurred for the organization and management of production and business activities.
14. Production unit management personnel wages: refers to the wages of production workshop management personnel.
15. Welfare expenses for production unit managers: welfare expenses for production workshop managers.
15. Depreciation expense: refers to the depreciation expense of assets of the production plant based on the original value of fixed assets subject to depreciation and the prescribed depreciation rate. Includes depreciation charges for plant, buildings, management buildings and equipment of production workshops.
16. Repair costs: refers to the costs paid by the production plant for the repair of buildings, fixed assets and low value consumables and other assets.
17. Operating lease expenses: refers to the lease expenses paid by the production workshop for renting office premises, production premises, machinery and equipment, low-value consumables and other lease expenses and land lease expenses.
18. Insurance premiums: refers to the insurance premiums paid by the production workshop for housing, equipment and other property during the year.
19 heating costs: refers to the heating costs paid by the production workshop in the year.
20 Transportation costs: refers to the costs paid by the production workshop for transportation activities in the process of producing or selling products.
21. Labor Protection Expenses: refers to the expenses incurred by the production workshop for equipping the workers with work clothes, gloves, safety protection supplies, heat stroke prevention supplies, etc. and allowances for high-temperature, high-altitude and hazardous work, and washing and cleaning expenses.
22. Health care subsidies and cleaning fees: refers to all kinds of health care subsidies and cleaning fees paid to individual employees in labor protection fees.
23. Amortization of tools: amortization of production tools and workshop management tools.
24. Design and drafting costs: refers to the design and drafting costs paid by the production workshop during the year.
25. test and inspection costs: refers to the production workshop paid for the year for research and development, test and inspection costs.
26. utility costs: refers to the production workshop paid for outsourcing of water and electricity.
27. Water costs: refers to the production workshop paid for outsourcing water costs.
28. Machine and material consumption: refers to the actual machine and material consumption of the production plant.
29. Travel expenses: refers to the travel expenses paid by the production workshop, including the transportation costs of the city's official trips and travel expenses for overseas business trips.
30. Office expenses: refers to the production workshop incurred various office expenses.
31. labor costs: refers to the production workshop paid to the employment of temporary production staff, and is not included in the direct labor labor costs, if this part of the labor costs have been included in the direct labor, then this exemption.
32. Communication costs (including: fixed telephone, cell phone, microcomputer networking costs): refers to the production plant for communication costs, including fixed telephone, cell phone, microcomputer networking costs.
33. external processing costs: refers to the enterprise entrusted to external units (enterprises) processing to pay the processing fee.
34. Other manufacturing costs: refers to all manufacturing costs incurred by the enterprise in the reporting period other than the above manufacturing costs. This indicator is different from the enterprise accounting accounts in the "other manufacturing costs" data, because it not only includes the enterprise accounting accounts in the "other manufacturing costs", but also includes the enterprise manufacturing costs accounted for in the manufacturing costs, but this questionnaire is not listed in the manufacturing cost items. Items. That is, the "other manufacturing costs" in this table is the "manufacturing costs" in the accounting books of the enterprise after deducting the manufacturing costs listed in this table.
35. Other manufacturing costs paid to individuals and to the government part: other manufacturing costs paid to individuals in the various subsidies and to the government administration of the costs.
(2) Operating Expenses Part
36. Operating Expenses: refers to the expenses incurred by the enterprise in the process of selling goods as well as the operating expenses of the sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the purpose of selling the enterprise's goods.
37. Transportation costs: refers to the costs paid by the enterprise in the process of selling products for transportation activities.
38. Loading and unloading costs: refers to the enterprise in the sale of self-sale products should bear the cost of loading and unloading.
39. Packaging costs: the enterprise in the sale of self-sale of products should bear the cost of packaging.
40. insurance costs: the enterprise expensed in the operating expenses of the insurance premiums, including both the sales department of the house, equipment and other property insurance premiums, but also for the sale of goods insurance premiums.
41. Warehouse storage costs: refers to the enterprise in the sale of self-sale of products should bear the cost of warehouse storage.
42. Commissioned sales commission: refers to the enterprise commissioned other units to sell, according to the commissioned sales contract to pay the commissioned sales commission.
43. Advertising, exhibition and publicity expenses: refers to the advertising expenses paid for the sale of the enterprise's products, the expenses paid for participating in exhibitions and fairs and the expenses paid for various publicity.
44. Business expenses: refers to the commission fee given to the sales staff by the enterprise in proportion to the sales revenue.
45. Operating lease fee: refers to the cost of counters, equipment, etc., rented by the enterprise for the purpose of expanding sales, excluding finance lease fees.
46. Sales service costs: refers to the costs of after-sales service of goods provided by the enterprise, etc..
47. Sales department personnel wages: refers to the sales organization (including sales outlets, after-sales service outlets, etc.) dedicated to the sale of the enterprise's goods and employee wages.
48. Welfare expenses for sales department personnel: refers to the employee welfare expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the sale of the enterprise's goods.
49. Travel expenses: refers to the travel expenses of sales organizations (including sales outlets, after-sales service outlets, etc.) dedicated to the sale of the enterprise's goods, including the transportation costs of the city's official trips and the travel expenses of overseas business trips.
50. Office expenses: refers to the sale of the enterprise's goods and sales organizations (including sales outlets, after-sales service outlets, etc.) incurred various office expenses.
51. Communication expenses (including: fixed telephone, cell phone, microcomputer networking costs): refers to the sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the sale of the enterprise's commodities for the cost of communication, including fixed telephone, cell phone, microcomputer networking costs.
52. Hospitality: refers to the hospitality expenses incurred by sales organizations (including sales outlets, after-sales service outlets, etc.) dedicated to the sale of the enterprise's goods.
53. Depreciation Expense: the depreciation expense of the assets of the sales organizations (including sales outlets and after-sales service outlets, etc.) set up exclusively for the sale of the Company's goods based on the original value of the fixed assets subject to depreciation and the prescribed depreciation rate.
54. Repair expenses: the expenses paid by sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the purpose of selling the enterprise's goods for the purpose of repairing assets such as houses, fixed assets and low-value consumables.
55. Material Consumption: refers to the consumption of machinery and materials incurred by sales organizations (including sales outlets, after-sales service outlets, etc.) dedicated to the sale of the enterprise's goods.
56. Amortization of low-value consumables: Amortization of low-value consumables incurred by sales organizations (including sales outlets, after-sales service outlets, etc.) set up exclusively for the sale of the enterprise's goods.
57. Social security fees: refers to the total count of social insurance fees paid by sales organizations (including sales outlets, after-sales service outlets, etc.) dedicated to the sale of the enterprise's commodities for the personnel of the organization, including old-age insurance, medical insurance, unemployment (to be) insurance, labor insurance, work-related injury insurance, and commercial insurance paid by the enterprise for the individual.