Question 2: Introduction to the evaluation indicator system The evaluation indicator system refers to an organic whole with an internal structure composed of multiple indicators that characterize the various aspects of the evaluation object and their interconnections.
Question 3: What is the comprehensive quality evaluation index system Answer (1) Promote the construction of developmental student evaluation system. Student evaluation is a value judgment based on an objective description of the evaluation object. Objective description can be divided into qualitative description quantitative description, qualitative description is the analysis and study of the material aspects of the matter, quantitative description is the analysis and study of the quantitative aspects of the matter, the two are combined with each other, complement each other, in order to truly reflect the true nature of the matter, so as to improve the credibility and validity of the evaluation of students. Therefore, the implementation of the comprehensive quality evaluation of students emphasizes the continuity description, that is, the growth record, which comprehensively and accurately describes the growth course of students, which is the soul of the developmental student evaluation and the inevitable pursuit of the construction and implementation of the comprehensive quality evaluation of students. (2) Effectively play the leading role of student evaluation. The foundation and core of educational evaluation is value judgment and value leadership. Value judgment is based on objective description, according to the needs and wishes of the evaluator of the objective things to make a judgment, it is a kind of objectivity and subjectivity of the unity of the activity. For student evaluation, the educational values of the evaluator teachers are the internal basis for the implementation of value judgment, that is to say, student evaluation is easily influenced by the values of individual teachers. Therefore, the construction and implementation of the comprehensive quality evaluation index system of students not only fully expresses the value pursuit of contemporary school education, but also leads the reconstruction of teachers' educational values, reflecting on the reality of educational problems and realizing the value-added exploration of educational evaluation. (3) Improve the selection of talents. As a kind of value judgment, educational evaluation can objectively play a role in identifying students' academic performance and development. The implementation of comprehensive quality assessment of students has changed the single mode of taking the academic test scores of subjects as the only standard for evaluating talents and selecting talents in the past, using a comprehensive evaluation method to select talents, implementing a comprehensive evaluation method combining academic achievements and growth records from two major dimensions of subject learning and basic qualities, reflecting the growth history of students in a true and comprehensive manner, and providing comprehensive, rich and specific information on students' development for selecting talents for the higher-level schools and the society. It provides a comprehensive, rich and specific description of students' developmental status for the selection of talents by higher-level schools and the society.
Question 4: What is the meaning of quantification in the evaluation index system? It means planned work. How many major parts, each part of what percent
Question 5: What are the aspects of the evaluation index system of enterprise competitiveness? First, the principle of enterprise competitiveness evaluation: (1) the evaluation of the indicator system must have prompted enterprises to pay attention to the financial objectives, pay attention to financial performance, compliance with the function of financial discipline. (2) The design of the indicator system must be linked with the existing accounting and statistical systems, the calculation of the basis of information in the existing accounting information should be easy to obtain. (3) Scientific and reasonable. Between the indicators, in the economic content of the coverage is not duplicated, in the interpretation of the function to match each other. (4) Simple and easy to implement. The calculation of the indicators should be simple, the number of indicators should not be too many, and the meaning of the indicators should be accurate and clear. Second, the comprehensive evaluation of enterprises should be based on the financial objectives and financial discipline, based on the financial performance of enterprises, including 10 aspects: ① labor input and output ratio; ② assets occupied and the results of the ratio; ③ operating costs and income ratio; ④ advances in capital and income ratio; ⑤ changes in the scale of the economy; ⑥ operational efficiency; ⑦ financial strength; ⑧ solvency; ⑨ level of contribution; ⑩ compliance with the law. 1. ...labor input to output ratio.
There are many ways to express labor input and labor output. After repeated comparisons, we chose "total wages paid" and "value added" to make the ratio of labor input and output a comprehensive indicator reflecting production efficiency.
Wage added value ratio = value added of industry / total wages paid × 100%
Reflects how much value added is provided by paying 1 yuan of wages.
2. Asset occupancy and results ratio.
In order to make this indicator has a strong generalization and with other indicators in reflecting the economic content of the appropriate division of labor, we selected the "average balance of assets" and "profit before interest and tax" two indicators.
Return on Assets = EBITDA / Average Balance of Assets x 100%
Reflects the level of profitability of one dollar of assets.
3. Operating expenses and income ratio.
Operating costs refers to a certain period of production and operation of the enterprise's expenses and payments. Theoretically, there can be a variety of indicators. After comparison, the more appropriate as the ratio of operating costs and income indicators is "finished goods issued cost and the sum of period costs", referred to as "total costs and expenses".
Income from operations refers to the operating income and cash income earned by the enterprise in a certain period of time. In order to express the correct meaning of the indicator, we chose "operating profit". In accounting terms, operating profit is the sum of profit from basic operations and profit from other operations (after deducting period expenses).
In this way, the ratio of operating expenses to income indicator is calculated as follows:
Cost-expense margin = operating profit / total costs and expenses × 100%
Reflects the level of compensation obtained by spending one dollar.
4. Capital Advances to Earnings Ratio.
The main purpose of setting this indicator is to reflect the profitability (income) of the capital advanced.
Advance capital, the following indicators: ① paid-in capital; ② the sum of paid-in capital and capital surplus; ③ owner's equity; ④ "owner's equity less public welfare". In our opinion, to determine the standardized expression index of capital advances, it is necessary to clarify the main significance of capital advances in the evaluation index. According to our conception, the "advanced capital" included in the evaluation index of the enterprise refers to the part of capital that has the right to share the after-tax profit of the enterprise, or "the reason why the shareholders become the shareholders of the enterprise, i.e., the amount of shareholders' capital contribution", "the return on advanced capital", "the return on capital advanced", "the return on capital advanced", and "the return on capital advanced". The "return on capital advances" indicates the amount of remuneration that the enterprise can give to the shareholders for a certain period of time after they have made their capital contributions. Therefore, the capital and income ratio indicators, the correct form of capital advances should be "paid-in capital".
The return on capital advances, generally the following indicators can be selected: ① Realized profits; ② Profit after tax; ③ Profit after tax after surplus reserve; ④ Difference in net assets at the beginning and end of the period; ⑤ Dividend distribution. In order to make this indicator and related indicators in the expression of the specific functions of the enterprise's economic activities have a reasonable division of labor, we chose the "profit after tax".
In this way, the specific indicator of the ratio of capital advances to earnings is:
Return on capital = Profit after tax / Paid-in capital × 100%
Reflects the level of compensation for advancing one dollar of capital.
5. Economic scale of change
Economic scale of change, there are a variety of ways of expression in practice, people are very unclear about the definition. Specifically: the number of employees; total assets; total product production; total sales revenue; realized profits; industrial net output or value added; total profits and taxes.
Upon comparison, we believe that ...... >>
Question 6: The construction principles of the evaluation index system of the evaluation index system In order to make the index system scientific and standardized, the following principles should be followed when constructing the index system:(1) The principle of systematicity. There should be a certain logical relationship between the indicators, and they should not only reflect the main characteristics and status of the ecological, economic and social subsystems from different sides, but also reflect the intrinsic connection between the ecological an economic and social systems. Each subsystem consists of a set of indicators, the indicators are independent of each other, but also linked to each other, **** with the composition of an organic unity. The construction of the indicator system is hierarchical, from top to bottom, from macro to micro layer by layer, forming an inseparable evaluation system. (2) Typicality principle. Be sure to ensure that the evaluation indicators have a certain degree of typical representativeness, reflect as accurately as possible the comprehensive characteristics of the environment, economy and social changes in a specific region - Gaoxigou, and facilitate the calculation of data and improve the reliability of the results even when the number of indicators is reduced. In addition, the setting of the evaluation indicator system, the distribution of weights in each indicator asked and the division of evaluation criteria should be compatible with the natural and socio-economic conditions of Gaoshigou. (3) Dynamic principle. The interactive development of ecological, economic and social benefits needs to be reflected by indicators of a certain time scale. Therefore, the selection of indicators should take full account of the dynamic change of the Northwest Typical District Ecological Pathway out of Poverty Research characteristics, should collect a number of years of change values. (4) Principle of concise scientificity. The design of each indicator system and the selection of evaluation indicators must be based on the principle of scientificity, which can objectively and truthfully reflect the characteristics and conditions of the environment, economy, and social development of Gaoxigou, and can objectively and comprehensively reflect the real relationship between the indicators. The evaluation indicators should be typical of the representative, not too much detail, so that the indicators are too cumbersome, overlap each other, the indicators can not be too few and too simple, to avoid the omission of indicator information, errors, unreal phenomenon, and easy to obtain data and calculation methods are simple and easy to understand. (5) Comparable, operational and quantifiable principles. On the selection of indicators, special attention should be paid to the consistency within the overall scope, the construction of the indicator system is for regional policy making and scientific management services, the calculation of the indicators and the calculation method must be consistent and uniform, the indicators should be as simple as possible, microscopic, easy to collect, and the indicators should have a strong realistic operability and comparability. Moreover, when selecting indicators, it is also necessary to consider whether quantitative processing can be carried out, so as to facilitate mathematical calculations and analysis. (6) Comprehensive principle. The interactive "win-win" of ecology, economy and society is the ultimate goal of ecological economic construction, and also the focus of comprehensive evaluation. In the corresponding evaluation level, comprehensively consider the many factors affecting the environment, economy and social system, and conduct comprehensive analysis and evaluation.
Question 7: What is the connection and difference between the quality management evaluation index system and the evaluation model The quality management system involves a wide range, but the ultimate goal is to guarantee the quality of the enterprise's products.
The difference:
The quality management system includes: the environment, personnel technical training and assessment, such as: quality and quantity management implementation standards, sampling standards, inspection specifications, post operation); enterprise qualification and environmental requirements testing; equipment management; all management of the system to implement the operational processes.
Product requirements: as long as the product to the raw materials and the production of products to meet the development and design of the expected quality requirements. Or the customer's quality requirements for the product can be.
Question 8: What indicators are included in the indicator system for financial expenditure performance evaluation 1. Fiscal expenditure on economic efficiency is determined by the public **** financial function, the resource allocation function of fiscal expenditure is to allocate resources through fiscal expenditure to meet the needs of the social public ****. The economic regulation function of fiscal expenditure is to regulate the social and economic aggregate through fiscal policy, and to adjust and optimize the economic structure. Under the conditions of market economy, the market mechanism plays a fundamental role in the allocation of resources, due to the defects of the market economy itself, it is necessary to rely on the *** for regulation, but whether it is the total amount of regulation, or structural regulation, should be subordinate to the continuous improvement of economic efficiency. Reflect the economic efficiency of financial expenditure indicators usually include the total expenditure indicators and expenditure structure indicators, total indicators are absolute indicators, reflecting the overall scale of financial funds invested in a sector or project, such as the total amount of science and technology expenditure in a year. Structural indicators are relative indicators, reflecting the structure of financial expenditure, which includes two meanings: one is the proportion of a certain financial expenditure in the overall financial expenditure; the second is the internal structure of the financial expenditure, such as the proportion of administrative operation in the general public **** services, the proportion of office expenses in the proportion of goods and services expenditures and so on. In the *** performance system, economic performance is the fundamental connotation and external performance of *** performance. 2. Social performance aspects. The social benefits of financial expenditures are often long-term and indirect, and sometimes it is difficult to measure and evaluate them in monetary terms. Social benefit evaluation indicators in the practical application of more use of qualitative indicators, it is to reflect the financial expenditure is more concentrated in a certain aspect of the social impact, according to the different nature of the expenditure has different aspects of the social impact. For example, the impact of education expenditure on the improvement of the quality of the whole population and the improvement of the social atmosphere; the impact of medical and health care inputs on the improvement of the level of medical care for the whole population and the satisfaction of the basic medical needs; the impact of the inputs of transportation and other infrastructure construction on the improvement of the social labor productivity, and so on. Social benefits also include the impact on social politics, social economy and social environment. 3. Ecological and environmental performance aspects. The ecological and environmental performance of fiscal expenditure refers to the comparison between the expenditure and the income of the finance used for the control of environmental pollution, the improvement of the national territory, the restoration of the ecological balance, and the maintenance of the living environment of human beings, which is also a non-monetized benefit to a large extent. The impact of fiscal expenditure on the ecological environment includes the impact on the natural landscape, such as *** investment in building tourist attractions, parks, etc.; the impact on the natural environment, such as the degree of purification or contamination of the natural environment by a certain public *** expenditure project; the impact on soil erosion, such as the impact of cutting down trees on soil erosion; the impact on the wildlife and plants, as well as the impact on the ecological balance of the rest of the ecological balance, and so on. Since it is difficult to quantify the impact on the ecological environment with precise indicators in many aspects, only statistical data can be used to quantify the indicators as far as possible while combining them with qualitative indicators for evaluation. 4. Political performance. Political performance is mainly reflected in the improvement of institutional arrangements and institutional innovation, through which the decision-making mechanism and decision-making costs are improved to realize the principle of fairness and efficiency. This includes the administrative management system, the efficiency of administrative institutions, the level of *** functions and decision-making, and the people's satisfaction with ***, etc.; the impact on the social economy includes the impact on the distribution of income and employment in the whole society, the impact on the industrial structure and layout, the degree of application of scientific and technological achievements in the field of production, and the saving and development and utilization of natural resources, etc.; the impact on the social environment includes the establishment and improvement of the social security and welfare system, the impact on national defense, and the impact on the social environment. improvement, the impact on national defense, the impact on the educational environment and cultural environment, the impact on the construction of infrastructure, the impact on the population, labor mobility, etc..
Question 9: What is the multiple social evaluation index system? 1, financial analysis 1) viability analysis: net cash flow from operations, cumulative surplus funds in each year 2) profitability analysis: financial internal rate of return (FIRR), financial net present value, static payback period, total return on investment, net profit margin on capital 3) solvency analysis: interest provisioning rate, debt service provisioning rate, repayment period of the borrowing 2, uncertainty analysis 1) break-even analysis: break-even point 2 ) Sensitivity analysis: sensitivity coefficient
Question 10: What are the three categories and eight indicators of the financial evaluation index system 5 points Financial Evaluation Indicators: Financial Evaluation Indicators: Financial Evaluation Indicators include:, sales margins, total assets, capital gains rate, capital preservation and enhancement rate, asset-liability ratio, current ratio, quick ratio, accounts receivable turnover, inventory turnover, and so on. Calculation formula of financial evaluation indicators 1, sales margin = total profit / net sales revenue × 100% net sales revenue, refers to the net sales after deducting sales concessions, discounts and returns 2, total return on assets = (total profit + interest expense) / average total assets × 100%; average total assets = (total assets at the beginning of the period + total assets at the end of the period) ÷ 2 3, capital gains ratio = net profit / Paid-in capital × 100% Net top profit should be calculated by profit after tax. 4, capital preservation and appreciation rate = total unearned equity / total beginning equity × 100%. 100% for capital preservation, greater than 100% for capital appreciation, less than 100% for capital depreciation. 5. Gearing ratio = total liabilities / total assets × 100% 6. Current ratio = current assets / current liabilities × 100% (additional indicators) 7. Quick ratio = quick assets / current liabilities × 100% Quick assets = current assets - inventory 8. Accounts receivable turnover = net credit sales / average accounts receivable balance × 100% Because credit sales information is commercially confidential and should not be disclosed to the public, it can be changed. Since credit sales information is commercially confidential and should not be disclosed to the public, net income from credit sales can be used instead. 9, accounts receivable recovery rate = current accounts receivable recovery / (the beginning of the period + current accounts receivable) × 100%; average accounts receivable balance = (the beginning of the period accounts receivable balance + the outstanding accounts receivable balance) ÷ 2 10, inventory turnover = cost of goods sold / average cost of goods sold × 100% (refers to finished goods) average cost of goods sold = (the beginning of the period cost of goods sold + the outstanding cost of goods sold) ÷ 2