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What is the evaluation index system?
Question 2: Introduction of evaluation index system The evaluation index system refers to an organic whole with internal structure, which is composed of multiple indexes representing the characteristics of the evaluation object and their relationship.
Question 3: What is the answer to the comprehensive quality evaluation index system (1) to promote the construction of developmental student evaluation system. Student evaluation is a value judgment based on the objective description of the evaluation object. Objective description can be divided into qualitative description and quantitative description. Qualitative description is the analysis and research on the material aspect of things, while quantitative description is the analysis and research on the quantity aspect of things. Only by combining and complementing each other can things truly reflect their true colors, thus improving the reliability and validity of students' evaluation. Therefore, the implementation of students' comprehensive quality evaluation emphasizes continuous description, that is, growth record, which comprehensively and accurately describes the growth process of students. This is the soul of developmental student evaluation and the inevitable pursuit of the construction and implementation of students' comprehensive quality evaluation. (2) Give full play to the leading role of student evaluation. The basis and core of educational evaluation are value judgment and value guidance. Value judgment is to judge objective things according to the needs and wishes of the appraiser on the basis of objective description. It is an activity that unifies objectivity and subjectivity. For students' evaluation, the evaluators' values of teachers' education are the internal basis for implementing value judgment, that is to say, students' evaluation is easily influenced by teachers' individual values. Therefore, the construction and implementation of the evaluation index system of students' comprehensive quality not only fully expresses the value pursuit of contemporary school education, but also keeps various value orientations in "reasonable tension" in educational evaluation, thus leading the reconstruction of teachers' educational values, reflecting on the educational problems in reality and realizing the value-added exploration of educational evaluation. (3) Improve the way of talent selection. As a value judgment, educational evaluation can objectively identify students' academic achievements and development. The implementation of the evaluation of students' comprehensive quality has changed the previous single model of taking academic examination results as the only criterion for evaluating and selecting talents. The comprehensive evaluation method is applied to the selection of talents, and the comprehensive evaluation method combining academic achievements and growth records is implemented from two dimensions of subject learning and basic quality, which truly and comprehensively reflects the growth process of students and provides a comprehensive, rich and specific description of students' development for higher-level schools and society to select talents.
Question 4: What does quantification mean in the evaluation index system? It means planned work. How many parts are there? What is the percentage of each part?
Question 5: What aspects does the enterprise competitiveness evaluation index system include? 1. Evaluation principle of enterprise competitiveness: (1) The evaluation of index system must have the function of urging enterprises to pay attention to financial objectives, attach importance to financial performance and abide by financial discipline. (2) The design of the index system must be connected with the existing accounting statistics system, and its calculation basic data should be easy to obtain in the existing accounting data of the enterprise. ③ Scientific and reasonable. These indicators should not be repeated in the economic content covered, but should cooperate with each other in the explanatory function. ④ Simple and easy. The calculation of indicators should be simple, the number of indicators should not be too much, and the meaning of indicators should be accurate and clear. Second, the comprehensive evaluation of enterprises should be based on financial objectives and financial discipline to verify the financial performance of enterprises, including 10 aspects: ① labor input-output ratio; (2) the ratio of asset occupation to performance; ③ the ratio of operating expenses to income; (4) the ratio of prepaid capital to income; ⑤ Changes in economic scale; ⑥ Operating efficiency; ⑦ Financial strength; 8. solvency; Pet-name ruby contribution level; Pay attention to obeying the law. 1. The ratio of labor input to output.
There are many forms of labor input and labor output. After repeated comparisons, we chose two indicators: "total wages paid" and "added value" to make the labor input-output ratio a comprehensive indicator reflecting production efficiency.
Wage added value rate = industrial added value/total wages paid × 100%
Reflect the added value provided by paying 1 yuan salary expenditure.
2. The ratio of asset occupation to performance.
In order to make this indicator have strong generalization ability and have a proper division of labor with other indicators in reflecting economic content, we have chosen two indicators, namely "average balance of assets" and "profit and interest before tax".
Return on assets = pre-tax profit/average balance of assets × 100%
1 yuan assets reflecting profitability.
3. The ratio of operating expenses to income.
Non-operating expenses refer to the expenses and expenses incurred by enterprises in production and operation in a certain period of time. Theoretically, it can be expressed by various indicators. Comparatively speaking, it is more suitable as an indicator of the ratio of operating expenses to income, that is, "the sum of finished product cost and period cost", or "total cost" for short.
Operating income refers to the operating income and cash income obtained by an enterprise in a certain period of time. In order to correctly express the meaning of the index, we chose "operating profit". In accounting, operating profit is the sum of basic business profit and other business profits (after deducting period expenses).
In this way, the calculation formula of operating expenses and income ratio index is:
Cost profit rate = operating profit/total cost × 100%
Reflect the reward level obtained by spending 1 yuan.
4. Prepaid capital-income ratio.
The main purpose of setting this index is to reflect the profitability of prepaid capital.
Prepaid capital is represented by the following indicators: ① paid-in capital; ② The sum of paid-in capital and capital reserve; ③ Owner's equity; (4) "Owner's rights and interests deducted from the public welfare fund". We believe that in order to determine the standard expression index of prepaid capital, we must make clear the main significance of prepaid capital in the evaluation index. According to our idea, the "prepaid capital" included in the enterprise evaluation index refers to the part of capital that has the right to share the after-tax profits of the enterprise, or "the reason why shareholders become shareholders of the enterprise is the amount of capital contributed by shareholders" and "the rate of return on prepaid capital", which shows how much compensation the enterprise can give after the shareholders contribute. Therefore, in the ratio of capital to income, the correct expression of advanced capital should be "paid-in capital".
Generally, the following indicators can be selected for the advance income: ① realizing profits; ② After-tax profit; (3) After-tax profits after the surplus reserve fund is withdrawn; ④ the difference of net assets at the beginning and the end; ⑤ Dividends distributed. In order to make this indicator and related indicators have a reasonable division of labor when expressing the specific functions of enterprise economic activities, we choose "after-tax profit".
In this way, the specific indicators of the ratio of prepaid capital to income are:
Return on capital = after-tax profit/paid-in capital × 100%
Reflect that the compensation level received from the advance payment is 1 yuan capital.
5. Changes in economic scale
In practice, the change of economic scale has many expressions, and the definition of this expression is very vague. Specifically: the number of employees; Total assets; Total output of products; Total sales revenue; Realize profits; Net industrial output value or added value; Total profits and taxes, etc.
After comparison, we think ... ";
Question 6: Principles for the construction of 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) Systematic principle. There should be a certain logical relationship between indicators, which should not only reflect the main characteristics and States of ecological, economic and social subsystems from different aspects, but also reflect the internal relations between ecological-economic-social systems. Each subsystem consists of a set of indicators, which are independent and interrelated, and * * * together form an organic whole. The construction of index system is hierarchical, from top to bottom, from macro to micro, forming an inseparable evaluation system. ② Typical principle. It is necessary to ensure that the evaluation indicators are typical and reflect the comprehensive characteristics of environmental, economic and social changes in a specific area-Gaoxigou as accurately as possible. Even if the number of indicators is reduced, it is necessary to facilitate data calculation and improve the reliability of the results. In addition, the setting of evaluation index system, the distribution of weights among indexes and the division of evaluation standards should be adapted to the natural and socio-economic conditions of Gaoxigou. (3) Dynamic principle. The interactive development of ecological-economic-social benefits needs to be reflected by indicators of a certain time scale. Therefore, the selection of indicators should fully consider the research characteristics of ecological poverty alleviation methods in the dynamic typical areas of northwest China, and should collect the change values for several years. (4) Concise and scientific principles. The design of each index system and the selection of evaluation indicators must be scientific, which can objectively and truly reflect the characteristics and conditions of environmental, economic and social development in Gaoxigou, and can objectively and comprehensively reflect the real relationship between indicators. Each evaluation index should be typical, not too many and too detailed, so that the indexes are too complicated and overlapping, and not too few and too simple, so as to avoid the omission of index information and the occurrence of errors and untrue phenomena, the data are easy to obtain, and the calculation method is simple and easy to understand. (5) The principles of comparability, operability and quantification. When selecting indicators, special attention should be paid to the consistency within the overall scope. The construction of index system serves for regional policy formulation and scientific management. The calculation measures and methods of index selection must be consistent and unified. Each index should be as simple and clear as possible, microscopic and easy to collect, and each index should have strong practical operability and comparability. Moreover, when selecting indicators, we should also consider whether it can be quantified to facilitate mathematical calculation and analysis. (6) the principle of comprehensiveness. The "win-win" of ecology, economy and society is the ultimate goal of eco-economic construction and the focus of comprehensive evaluation. At the corresponding evaluation level, comprehensive analysis and evaluation are carried out by considering many factors affecting the environment, economy and social system.
Question 7: What are the relations and differences between quality management evaluation index system and evaluation model? The quality management system covers a wide range, but the ultimate goal is to ensure the quality of enterprise products.
The difference is:
The quality management system includes: environment, personnel technical training and assessment, such as: quality and quantity management implementation standards, sampling standards, inspection specifications, post operation); Enterprise qualification certification and environmental protection requirements testing; Equipment management; Implementation of all management operation processes of the system.
Product requirements: as long as raw materials and products meet the expected quality requirements of development and design. Or the quality requirements of customers for products.
Question 8: What indicators does the financial expenditure performance evaluation index system include? 1. Economic performance. The emphasis of fiscal expenditure on economic benefits is determined by the public's financial function, and the resource allocation function of fiscal expenditure is to allocate resources through fiscal expenditure to meet the public's needs. The economic adjustment function of fiscal expenditure is the function of adjusting social economic aggregate and adjusting and optimizing economic structure through fiscal policy. Under the condition of market economy, market mechanism plays a fundamental role in resource allocation. Due to the defects of the market economy itself, it must be regulated by * * *, but the total regulation and structural regulation must be subject to the continuous improvement of economic benefits. Indicators reflecting the economic benefits of fiscal expenditure usually include total expenditure indicators and expenditure structure indicators. Total index is an absolute index, which reflects the overall scale of financial funds invested in a certain department or project, such as the total expenditure on science and technology in a certain year. Structural indicators are relative indicators, reflecting the structure of fiscal expenditure, which includes two meanings: first, the proportion of a fiscal expenditure to the whole fiscal expenditure; The second is the internal structure of fiscal expenditure, such as the proportion of administrative operation in general public services and the proportion of office expenditure in goods and services. In the * * * performance system, economic performance is the fundamental connotation and external performance of * * * performance. 2. Social performance. The social benefits of fiscal expenditure are often long-term and indirect, and sometimes it is difficult to measure and evaluate with money. Social benefit evaluation indicators are widely used in practical applications, reflecting the social impact of financial expenditure concentrated in a certain aspect, and have different social impacts according to the nature of expenditure. For example, the influence of education expenditure on the improvement of the quality of the whole people and the improvement of social atmosphere; The impact of medical and health investment on improving the national medical level and meeting the basic medical needs; Influence of infrastructure investment such as transportation on the improvement of social labor productivity. Social benefits also include the impact on social politics, social economy and social environment. 3. Ecological environment performance. The eco-environmental benefit of fiscal expenditure refers to the comparison between expenditure and income in controlling environmental pollution, regulating national territory, restoring ecological balance and maintaining human living environment. It is also a non-monetary benefit to a great extent. The impact of financial expenditure on the ecological environment includes the impact on the natural landscape, such as * * * investing in the construction of tourist attractions and parks. The impact on the natural environment, such as the degree of purification or pollution of the natural environment by public expenditure projects; Impact on soil erosion, such as the impact of cutting down trees on soil erosion; Impact on wildlife and other ecological balance. Because it is difficult to quantify the impact on the ecological environment with accurate indicators in many aspects, we can only use statistical data to quantify the indicators as much as possible, and at the same time evaluate them with qualitative indicators. 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 cost are improved and the principles of fairness and efficiency are realized. Including the administrative management system, the efficiency of administrative institutions, the functions and decision-making level of * * *, and the people's satisfaction with * * *. The impact on the social economy includes the impact on the income distribution and employment of the whole society, the impact on the industrial structure and layout, the application degree of scientific and technological achievements in the production field, and the conservation, development and utilization of natural resources. The impact on the social environment includes the establishment and improvement of social security and welfare system, national defense, education and cultural environment, infrastructure construction, population and labor mobility, etc.
Question 9: What is the multi-social evaluation index system? 1, financial analysis 1) viability analysis: operating net cash flow, accumulated surplus funds in each year 2) profitability analysis: financial internal rate of return (FIRR), financial net present value, static investment payback period, total investment rate and net profit rate of capital 3) solvency analysis: interest reserve ratio, debt repayment reserve ratio, loan repayment period 2, uncertainty analysis 65433.
Question 10: What are the three categories and eight indicators of the financial evaluation index system? Five financial evaluation indicators: Financial evaluation indicators include: sales profit rate, return on total assets, return on capital, capital preservation and appreciation rate, asset-liability ratio, current ratio, quick ratio, accounts receivable turnover rate, inventory turnover rate, etc. The calculation formula of financial evaluation index is 1, and sales profit rate = total profit/net sales income of products × 100%. Net sales income refers to the net sales after deducting sales discounts, discounts and returns. 2. return on total assets = (total profit+interest expense)/average total assets ×100%; Average total assets = (total assets at the beginning+total assets at the end) ÷ 2 3. Return on capital = net profit/paid-in capital × 100% Net profit shall be calculated according to after-tax profit. 4. Capital preservation and appreciation rate = total owner's equity at the end of the period/total owner's equity at the beginning × 100%. 100% is the capital preservation, more than 100% is the capital appreciation, and less than 100% is the capital depreciation. 5. Asset-liability ratio = total liabilities/total assets × 100% 6. Current ratio = current assets/current liabilities × 100% (supplementary indicator) 7. Quick ratio = quick assets/current liabilities × 100% quick assets = current assets-inventory 8. Accounts receivable. Recovery rate of accounts receivable = amount of accounts receivable recovered in the current period/(opening+accounts receivable in the current period) ×100%; Average balance of accounts receivable = (balance of accounts receivable at the beginning+balance of accounts receivable at the end) ÷2 10, inventory turnover rate = product sales cost/average inventory cost × 100% (referring to finished products) average inventory cost = (inventory cost at the beginning+non-inventory cost at the end) ÷2.
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