I. Industry 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 grain and oil processing, food processing, ginning, reeling, textile and tannery, etc.; (3) the processing of extractive products, reprocessing, such as ironmaking, steelmaking, chemical production, petroleum processing, machine building, timber processing, etc., and the production and supply of electricity, running water, gas and so on. Electricity, water, gas production and supply, etc.; (4) repair and renovation of industrial products, such as the repair of machinery and equipment, repair of means of transportation (including small sleeping cars), etc. 1, light industry refers to the provision of consumer goods for life and the production of hand tools industry. According to the different raw materials used, it is divided into two categories:? (1) Light industry using agricultural products as raw materials. It refers to the light industry that directly or indirectly uses agricultural products as basic raw materials. Mainly includes food manufacturing, beverage manufacturing, tobacco processing, textile, sewing, fur production, paper 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 educational supplies, arts and crafts supplies manufacturing, chemical manufacturing, synthetic fiber manufacturing, daily-use chemicals, daily-use glass products, daily-use metal manufacturing, hand tool manufacturing, medical equipment manufacturing, cultural and office machinery manufacturing and other industries. 2、Heavy industry The industry that produces means of production is the industry that provides the material and technical basis for all sectors of the national economy. According to its production and product use, can be divided into the following three categories: ① extractive (logging) industry, refers to the exploitation of natural resources, including oil mining, coal mining, metal mining, non-metallic mining and timber harvesting industry. ② raw materials industry, refers to the provision of raw materials, power and fuel industries used in various sectors of the national economy. Including metal smelting and processing, coking and coke chemistry, chemical raw materials, cement, man-made boards and other raw material industries, as well as power, oil and coal processing industries.? ③ Manufacturing industry, refers to the raw materials processing and manufacturing industry. Including machinery and equipment manufacturing industry to equip the various sectors of the national economy, metal structures, cement products and other industries, as well as for agriculture to provide the means of production and fertilizers, pesticides and other industries. According to the above principles of division, the repair industry in the repair work object is heavy industry is classified as heavy industry, otherwise classified as light industry. Second, the independent accounting legal person industrial enterprise is engaged in industrial production and management activities of the unit. Independent legal person industrial enterprises should have the following conditions: ① established by law, with their own names, institutions and premises, able to assume civil liability; ② independent ownership and use of assets, liabilities and the right to enter into contracts with other units; ③ independent accounting for profits and losses, and be able to prepare balance sheets. Third, industrial activity unit refers to an economic unit engaged in an industrial production activity in a place or mainly engaged in an industrial production activity. It includes independent accounting industrial enterprises according to the main business activities (i.e., industrial production activities) divided into the main business activities and non-industrial enterprises belonging to the industrial production activities (i.e., the original non-independent accounting industrial production units). Industrial activity units, generally should have the following three conditions: ① with a place, engaged in one or mainly engaged in an industrial activity; ② separate organization of industrial production, operation or business activities; ③ separate accounting income and expenditure. Fourth, the total value of industrial output is expressed in monetary terms of industrial enterprises in a certain period of time produced by the total amount of industrial products sold or available for sale, which reflects the total scale of industrial production within a certain period of time and the total level, which includes: no longer processed in the enterprise, tested, packaged and warehoused (except for products not required to be packaged) of the value of the finished product, the value of the industrial operations, homemade semi-finished products, products at the end of the opening difference in the value (longer production cycle), the value of the industrial production process, the value of the industrial production process and the value of the industrial production process. Value (calculated for enterprises with long production cycles). Gross industrial output value is calculated using the "factory method", i.e., the industrial enterprise as a whole is calculated on the basis of the final results of the enterprise's industrial production activities, and duplication of calculations within the enterprise is permitted, so that the results of the production of the various workshops (sub-factories) within the enterprise are not summed up. However, there is double counting between enterprises, industries and regions.? V. Capitalization refers to the registered capital of the enterprise registered in the administration for industry and commerce. The capital raised by the enterprise is mainly divided into national capital, corporate capital, personal capital and foreign capital. 1, the state capital refers to the right to invest on behalf of the state government departments or institutions with state-owned assets into the enterprise's capital. 2, legal person capital refers to other legal entities with their assets at their disposal in accordance with the law to invest in the formation of the capital of the enterprise. Individual capital refers to the capital formed by social individuals or enterprise employees with their personal legal property invested in the enterprise. Assets are economic resources owned or controlled by an enterprise that can be measured in money, including all kinds of property, debts and other rights. Assets are generally divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets according to the nature of liquidity. Liabilities are obligations assumed by the enterprise that can be measured in money and will be paid with assets or services. Liabilities are generally categorized according to the length of the repayment period of the liabilities, divided into current liabilities and long-term liabilities.? 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. An important feature of current assets is that it participates in the production and operation, the value of a transfer to the product costs or expenses. Nine, the original value of fixed assets refers to the enterprise in the construction, acquisition, installation, alteration, expansion, technological transformation of a fixed asset when all the total amount of money spent. It generally includes the purchase price, packaging costs, transportation and installation costs. Ten, net fixed assets refers to the original price of fixed assets less depreciation made over the years, the net amount. Total fixed assets Refers to the funds occupied by the enterprise's net fixed assets, fixed assets liquidation, construction in progress, and net loss of fixed assets pending disposal.? XI, working capital Refers to the net amount of current assets less current liabilities.
twelve, product sales revenue Refers to the total amount of business obtained by the enterprise sales revenue from the sale of products and the provision of labor services and other major business operations. Thirteen, the cost of product sales Refers to the enterprise sales of products and the provision of labor services and other major operating business of the actual cost. Taxes and surcharges on product sales Refers to the city maintenance and construction tax, elimination tax, resource tax and surcharge on education fees payable by the enterprise in respect of the sale of products and the provision of industrial labor services and other major business operations. XIV. Value-added tax payable Refers to the amount of value-added tax paid by the enterprises during the reporting period.? Composite index of industrial economic efficiency is a special relative number that measures the overall level of industrial economic efficiency in terms of quantity, and is a comprehensive indicator reflecting the quality of industrial economic operation. In accordance with the principle that the index system can be macro-oriented, scientific and reasonable and operable, the NBS selected and set up an index system consisting of seven indexes, including the contribution rate of total assets, capital preservation and appreciation rate, asset-liability ratio, turnover rate of current assets, profitability of costs and expenses, labor productivity of all employees, and sales rate of products. It is obtained by dividing the actual value of each indicator by the national standard value of that indicator and multiplying it by its weight, summing it up and dividing it by the total weight. Its calculation formula is: ? Composite index of industrial economic efficiency = Σ{(the value of an indicator in the reporting period / the national standard value of the indicator) × the weight of the indicator} / the total weight As the gearing ratio is an inverse indicator, it needs to be dealt with separately in the calculation of the composite index. If the value of the indicator is less than or equal to 60%, it can be given a weight of 12 points; if the value of the indicator is greater than 60%, its weight is calculated according to the following formula? That is: {(index value - impermissible value of 100)/60 - impermissible value of 100} × 12?The content of the seven indicators and the formula: ① total assets contribution rate. This indicator reflects the profitability of all assets of the enterprise, is the centralized manifestation of the enterprise's business performance and management level, and is the core indicator for evaluating and assessing the profitability of the enterprise. Calculation formula is:? Total assets contribution rate = {(total profit + total taxes + interest expense) / average total assets } × (12 / cumulative months) which: total taxes for the product sales taxes and surcharges and the sum of the value-added tax payable; the average total assets for the period of the end of the arithmetic average of the total assets at the beginning of the period.? ② Assets value-added ratio. This indicator reflects the changes in the net assets of the enterprise, is a concentrated reflection of the development capacity of the enterprise. Calculation formula: Assets value-added rate = the end of the reporting period owners' equity / the end of the same period of the previous year owners' equity? Owners' equity is equal to total assets minus total liabilities.? (iii) Asset-liability ratio. This indicator reflects both the magnitude of business risks and the ability of the enterprise to utilize funds provided by creditors to engage in business activities. Calculation formula: gearing ratio = total liabilities / total assets? Assets and liabilities are all at the end of the reporting period. ④ Current asset turnover ratio. Refers to the number of turnover of current assets completed within a certain period of time, reflecting the turnover rate of working capital invested in industrial enterprises. Calculation formula for:? Current assets turnover = (sales revenue / average balance of current assets) × (12 / cumulative number of months) ⑤ Cost and expense margin. Reflects the economic efficiency of production costs and expenses of industrial inputs, but also reflects the economic efficiency achieved by the enterprise to reduce costs. Calculation formula:? Costs and expenses margin = total profit / total costs and expenses where: total costs and expenses for the product cost of sales, selling expenses, administrative expenses, financial expenses and the sum of the.? ⑥ Total labor productivity. This indicator reflects the production efficiency of the enterprise and the economic benefits of labor input. Calculation formula for:? Full labor productivity = (industrial value added / average number of all employees) × (12 / cumulative number of months) Since the industrial value added is calculated according to current prices, and the number of employees does not contain price factors, so the value added price factors should be eliminated. Specific methods can be used to eliminate the price effect of the price change coefficient of gross output value.? (vii) Product sales rate. This indicator reflects the degree of industrial products have been realized sales, is to analyze the industrial production and marketing situation, the study of industrial products to meet the social demand for indicators. Calculation formula:? Product sales rate = industrial sales value / total industrial output value (current price) The weights and standard value weights of the indicators are determined according to the importance of the above indicators in the comprehensive economic efficiency. Among them: total asset contribution rate 20, capital preservation and appreciation rate 16, asset liability ratio 12, current asset turnover rate 15, cost and expense margin 14, full labor productivity 10, product sales rate 13.? The standard value of each index is determined with reference to the actual level of China's recent industrial economic indicators and general standards. Their values are: total assets contribution rate of 10.7%, capital appreciation rate of 120%, gearing ratio of less than or equal to 60%, current assets turnover rate of 1.52 times, the cost of profitability of 3.71%, full labor productivity of 16,500 yuan / person, product sales rate of 96%.