主要统计指标解释
工业 指从事自然资源的开采，对采掘品和农产品进行加工和再加工的物质生产部门。具体包括：(1)对自然资源的开采，如采矿、晒盐等(但不包括禽兽捕猎和水产捕捞)；(2)对农副产品的加工、再加工，如粮油加工、食品加工、缫丝、纺织、制革等；(3)对采掘品的加工、再加工，如炼铁、炼钢、化工生产、石油加工、机器制造、木材加工等，以及电力、自来水、煤气的生产和供应等；(4)对工业品的修理、翻新，如机器设备的修理、交通运输工具(如汽车)的修理等。
工业统计调查单位为独立核算法人工业企业。
规模以上企业 指年主营业务收入在500万元以上的企业。
国有及国有控股企业 指国有企业加上国有控股企业。国有企业(即原全民所有制工业或国营工业)指企业全部资产归国家所有，并按《中华人民共和国企业法人登记管理条例》规定登记注册的非公司制的经济组织。包括国有企业、国有独资公司和国有联营企业。1957年以前的公私合营和私营工业，后均改造为国营工业，1992年改为国有工业，这部分工业的资料不单独分列时，均包括在国有企业内。国有控股企业是对混合所有制经济的企业进行的“国有控股”分类。它是指这些企业的全部资产中国有资产(股份)相对其他所有者中的任何一个所有者占资(股)最多的企业。该分组反映了国有经济控股情况。
集体工业 指企业资产归集体所有，并按《中华人民共和国企业法人登记管理条例》规定登记注册的经济组织。是社会主义公有制经济的组成部分。包括城乡所有使用集体投资举办的企业，以及部分个人通过集资自愿放弃所有权并依法经工商行政管理机关认定为集体所有制的企业。
股份合作企业 指以合作制为基础，由企业职工共同出资入股，吸收一定比例的社会资产投资组建，实行自主经营，自负盈亏，共同劳动，民主管理，按劳分配与按股分红相结合的一种集体经济组织。
联营企业 指两个及两个以上相同或不同所有制性质的企业法人或事业单位法人，按自愿、平等、互利的原则，共同投资组成的经济组织。联营企业包括：国有联营企业指国有企业与国有企业间的联营；集体联营企业指集体企业与集体企业间的联营；国有与集体联营企业指国有企业与集体企业间的联营。
有限责任公司 指根据《中华人民共和国公司登记管理条例》规定登记注册，由两个以上，五十个以下的股东共同出资，每个股东以其所认缴的出资额对公司承担有限责任，公司以其全部资产对其债务承担责任的经济组织。有限责任公司包括国有独资公司以及其他有限责任公司。
股份有限公司 指根据《中华人民共和国企业法人登记管理条例》规定登记注册，其全部注册资本由等额股份构成并通过发行股票筹集资本，股东以其认购的股份对公司承担有限责任，公司以其全部资产对其债务承担责任的经济组织。
私营企业 指由自然人投资设立或由自然人控股，以雇佣劳动为基础的营利性经济组织。包括按照《公司法》、《合伙企业法》、《私营企业暂行条例》规定登记注册的私营有限责任公司、私营股份有限公司、私营合伙企业和私营独资企业。
港、澳、台商投资企业 指企业注册登记类型中的港、澳、台资合资、合作、独资经营企业和股份有限公司之和。
外商投资企业 指企业注册登记类型中的中外合资、合作经营企业、外资企业和外商投资股份有限公司之和。
轻工业 指主要提供生活消费品和制作手工工具的工业。按其所使用的原料不同，可分为两大类：(1)以农产品为原料的轻工业，是指直接或间接以农产品为基本原料的轻工业。主要包括食品制造、饮料制造、烟草加工、纺织、缝纫、皮革和毛皮制作、造纸以及印刷等工业；(2)以非农产品为原料的轻工业，是指以工业品为原料的轻工业。主要包括文教体育用品、化学药品制造、合成纤维制造、日用化学制品、日用玻璃制品、日用金属制品、手工工具制造、医疗器械制造、文化和办公用机械制造等工业。
重工业 指为国民经济各部门提供物质技术基础的主要生产资料的工业。按其生产性质和产品用途，可以分为下列三类：(1)采掘(伐)工业，是指对自然资源的开采，包括石油开采、煤炭开采、金属矿开采、非金属矿开采等工业；(2)原材料工业，指向国民经济各部门提供基本材料、动力和燃料的工业。包括金属冶炼及加工、炼焦及焦炭、化学、化工原料、水泥、人造板以及电力、石油和煤炭加工等工业；(3)加工工业，是指对工业原材料进行再加工制造的工业。包括装备国民经济各部门的机械设备制造工业、金属结构、水泥制品等工业，以及为农业提供的生产资料如化肥、农药等工业。
根据上述划分原则，修理业中以重工业产品为修理作业对象的划为重工业，反之划为轻工业。
工业总产值
是以货币形式表现的，工业企业在一定时期内生产的工业最终产品或提供工业性劳务活动的总价值量。它反映一定时期内工业生产的总规模和总水平。
计算原则：(1)工业生产的原则，即凡是企业在报告期生产的经检验合格的产品，不管是否在报告期销售，均包括在内。(2)最终产品的原则，即凡是计入工业总产值的产品，必须是本企业生产的经检验合格的，不需要再进行任何加工的最终产品。如果企业有中间产品(半成品)对外销售，则对外销售的中间产品应视为企业的最终产品。(3)工厂法原则，即工业总产值是以工业企业作为基本计算(核算)单位，即按企业的最终产品计算工业总产值。按这种方法计算的工业总产值，不允许同一产品价值在企业内部重复计算，不能把企业内部各个车间(分厂)生产的成果相加，但允许企业间的重复计算。
内容及计算方法：1995年全国工业普查对工业总产值(原规定)的内容及计算原则和方法做了某些修订，修订后的工业总产值(新规定)包括三项内容，即本期生产成品价值、对外加工费收入、在制品半成品期末期初差额价值三部分。
工业增加值 指工业企业在报告期内以货币表现的工业生产活动的最终成果。
工业增加值有两种计算方法：一是生产法，即工业总产出减去工业中间投入加上应交增值税；二是收入法，即从收入的角度出发，根据生产要素在生产过程中应得到的收入份额计算，具体构成项目有固定资产折旧、劳动者报酬、生产税净额、营业盈余，这种方法也称要素分配法。本年鉴中的工业增加值是以生产法计算的。
生产法工业增加值的计算方法为： 工业增加值= 工业总产出- 工业中间投入+ 应交增值税
资产合计 指企业拥有或控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。资产按其流动性分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
流动资产 指企业可以在一年或者超过一年的一个生产周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付货款、存货等。
固定资产原价 指企业在建造、购置、安装、改建、扩建、技术改造某项固定资产时所支出的全部货币总额。它一般包括买价、包装费、运杂费和安装费等。
固定资产净值 指固定资产原价减去历年已提折旧额后的净额。
负债合计 指企业所承担的能以货币计量，将以资产或劳务偿付的债务，偿还形式包括货币、资产或提供劳务。负债一般按偿还期长短分为流动负债和长期负债。根据会计“资产负债表”中“负债合计”的年末数填列。
所有者权益 指企业投资人对企业净资产的所有权。企业净资产等于企业全部资产减去全部负债后的余额，包括企业投资人对企业的最初投入的实际到位的资产及资本公积金、盈余公积金和未分配利润。所有者权益合计数小于零，表示企业资不抵债。
主营业务收入 指会计“利润表”中对应指标的本年累计数。未执行2001年《企业会计制度》的企业，用“产品销售收入”的本期累计数代替。
利润总额 指企业生产经营活动的最终成果，是企业在一定时期内实现的盈亏相抵后的利润总额(亏损以“—”号表示)，它等于营业利润加上补贴收入加上投资收益加上营业外净收入再加上以前年度损益调整。
总资产贡献率 反映企业全部资产的获利能力，是企业经营业绩和管理水平的集中体现，是评价和考核企业盈利能力的核心指标。 计算公式为：
总资产贡献率(%)＝(利润总额+税金总额+利息支出)/平均资产总额×100%
公式中：税金总额为产品销售税金及附加与应交增值税之和；平均资产总额为期初期末资产之和的算术平均值。
资产负债率 该指标既反映企业经营风险的大小，也反映企业利用债权人提供的资金从事经营活动的能力。计算公式为：
资产负债率(%)＝(负债总额/资产总额)×100%
成本费用利润率 反映企业投入的生产成本及费用的经济效益，同时也反映企业降低成本所取得的经济效益。计算公式为：
成本费用利润率(%)＝(利润总额/成本费用总额)×100%
流动资产周转次数 指在一定时期内流动资产完成的周转次数，反映投入工业企业流动资金的周转速度。计算公式为：
流动资产周转次数＝产品销售收入/全部流动资产平均余额
产品销售率 该指标反映工业产品已实现销售的程度，是分析工业产销衔接情况、研究工业产品满足社会需求程度的指标。计算公式为：
产品销售率(%)＝〔工业销售产值/工业总产值(现价) 〕×100%
Explanatory Notes on Main
Statistical Indicators
Industry
refers to the material production sector which is engaged in extraction
of natural resources and processing and reprocessing of minerals and
agricultural products, including (1) extraction of natural resources, such as
mining, salt production, logging (but not including hunting and fishing); (2)
processing and reprocessing of farm and sideline produces, such as rice
husking, flour milling, wine making, oil pressing, cotton ginning, silk reeling,
spinning and weaving, and leather making; (3) manufacture of industrial
products, such as steel making, iron smelting, chemicals manufacturing,
petroleum processing, machine building, timber processing; water and gas
production and electricity generation and supply; (4)repairing of industrial
products such as the repairing of machinery and means of transport (including
cars).
In industrial statistics surveys, the units
of enquiry are corporate industrial enterprises with independent accounting
systems.
industrial Enterprises above designated size refer to revenue from principal business
over 5 million yuan..
State-owned
and State-holding Enterprises
refer to state-owned enterprises
plus State-holding enterprises. State-owned enterprises (originally known as
State-run enterprises with ownership by the whole society) are non-corporate
economic entities registered in accordance with the Regulation of the People’s
Republic of
Collective-owned
Industry refers to industrial enterprises where
the means of production are owned collectively, including urban and rural
enterprises invested by collectives and some enterprises which were formerly
owned privately but have been registered in industrial and commercial
administration agency as collective units through raising fund from the public.
Cooperative Enterprises refer to economic units set up on a
cooperative basis, with funding partly from employees of the enterprise and partly
from outside investment, where the operation and management is decided by all
the members who also participate in the production, and the distribution of
income is based both on work (labour input) and on shares (capital input).
Joint Ownership Enterprises refer to economic units that are
established by joint investment by two or more corporate enterprises or
institutions of the same or different types of ownership on voluntary, equal
and mutual-beneficial basis. They include:
a) State-owned joint-operation
enterprises (joint operation between State-owned enterprises);
b) Collective joint-operation
enterprises (joint operation between collective enterprises; and
c) State-collective
joint-operation enterprises (joint operation between state and collective
enterprises).
Limited Liability Corporations refer to economic
units registered in accordance with the Regulation of the People’s Republic
of China on the Management of Registration of Corporations, with capital
from 2 to 49 investors, each investor bears limited liability to the
corporation depending on his/her holding of shares, and the corporation bears
liability to its debt to the maximum of its total assets.
Limited liability corporations
include state sole funded corporations and other limited liability
corporations.
Share-holding
Corporations Ltd. refer to
economic units registered in accordance with the Regulation of the People’s
Republic of
Private
Enterprises
refer to economic units invested or controlled (by holding the majority of the
shares) by natural persons who hire labours for profit-making activities.
Included in this category are private limited liability corporations, private
share-holding corporations Ltd., private partnership enterprises and private
sole investment enterprises registered in accordance with the Corporation Law,
Partnership Enterprise Law and Tentative Regulation on Private Enterprises.
Enterprises with Funds
form Hong Kong, Macao and Taiwan refers to all industrial enterprises
registered as the joint venture, cooperative, sole (exclusive) investment
industrial enterprises and limited liability corporations with funds from
Foreign Funded
Enterprises
refers to all industrial enterprises registered as the joint venture,
cooperative, sole (exclusive) investment industrial enterprises and limited
liability corporations with foreign funds.
Light Industry refers to the industry that produces
consumer goods and hand tools. It consists of two categories, depending on the
materials used:
(1) Industries using farm
products as raw materials. These are branches of light industry which directly
or indirectly use farm products as basic raw materials, including the
manufacture of food and beverages, tobacco processing, textile, clothing, fur
and leather manufacturing, paper making, printing, etc.
(2) Industries using non farm
products as raw materials. These are branches of light industry which use
manufactured goods as raw materials, including the manufacture of cultural,
educational articles and sports goods, chemicals, synthetic fiber, chemical
products for daily use, glass products for daily use, metal products for daily
use, hand tools, medical apparatus and instruments, and the manufacture of
cultural and clerical machinery.
Heavy Industry refers to the industry, which
produces capital goods, and provides various sectors of the national economy
with necessary material and technical basis. It consists of the following three
branches according to the purpose of production or the use of products:
(1)Mining, quarrying and logging
industry refers to the industry that extracts natural resources, including
extraction of petroleum, coal, metal and non-metal ores and logging.
(2) Raw materials industry
refers to the industry that provides various sectors of the national economy
with raw materials, fuels and power. It includes smelting and processing of
metals, coking and coke chemistry, chemical materials and building materials such
as cement, plywood, and power, petroleum refining and coal dressing.
(3) Manufacturing industry
refers to the industry that processes raw materials. It includes
machine-building industry, which equips sectors of the national economy,
industries of metal structure and cement products, industries producing means
of agricultural production, such as chemical fertilizers and pesticides.
According to the above principle
of classification, the repairing trades which are engaged primarily in
repairing products of heavy industry are classified into heavy industry while
these engaged in repairing products of light industry are classified into
light industry.
Gross Industrial Output Value is
the total volume of final industrial products produced and industrial services provided
during a given period. It reflects the total achievements and overall scale of
industrial production during a given period.
Principles
for calculation: Statistics on industrial production follow the principle that all
products produced by the enterprises and accepted during the reference period
are to be included no matter whether they are sold or not during the reference
period. Determination of final products follow the principle that all products
that are included in the calculation of grow industrial output value are the
final products of the enterprise which have been accepted through quality check
and require no further processing. If an enterprise has intermediate
(semi-finished) products to sell, these intermediate products are considered as
the final products of the enterprise.
Gross
industrial output value is calculated following the principle of factory
approach, i.e. industrial enterprise is used as the basic accounting unit in
calculating the gross industrial output value. By this approach, value of the
same product is not to be double counted, and the output value of different
workshops (branch factories) should not be added. However, this approach does
not exclude the possibility of double counting between enterprises.
Content
and calculation method: The old definition of gross industrial output value was
modified during the national industrial census in 1995. The revised (new)
definition of gross industrial output value consists of 3 components: value of
the finished products during the reference period, income from external processing,
and value of change in semi-finished products at the end and at the beginning
of the reference period.
Value-added
of Industry refers
to the final results of industrial production of industrial enterprises in
money terms during the reference period.
Industrial value-added can be calculated
by two approaches: the production approach, i.e. gross industrial output value
minus intermediate input plus value-added tax, and the income approach, i.e.
income for various factors used in the course of production, including
depreciation of fixed assets, remuneration of labourers, net of production tax,
and operating surplus. Value-added of industry in the Yearbook is calculated by
production approach as following:
Value-added of industry = gross
industrial output – industrial intermediate input + value-added tax
Total
Assets refer to all economic resources, in monetary terms, which
is owned or controlled by enterprises, including properties, creditors equity
and other economic rights of all forms. Classified by the degree of
equitability, total assets include circulating assets, long-term investment,
fixed assets, intangible assets and deferred assets, and other assets.
Total
of Working Capitals refer to capitals which can be cashed
in or spent or consumed in an operating cycle of one year or over one year,
including cash, all kinds of deposits, short term investment, receivable and
payable payment for goods or deposits.
Original Value of Fixed
Assets refers to the
value of payment by the enterprise in building, purchasing installing
reconstructing, expending or transforming a particular item of fixed assets. In
general, it includes value of purchase, cost for packaging, transportation,
installation, etc.
Net Value
of Fixed Assets is obtained by
deducting depreciation over years from the original value of fixed assets.
Total Liabilities refer to payable liabilities of
enterprises that have to be repaid in terms of money, assets or labour
services. In terms of payment, it can be divided into liquid liabilities and
long-term liabilities. Data on this item is obtained from the ending figures on
total liabilities from the Assets and Liability Table from the enterprises.
Owner’s Equity refers to the ownership of net assets of
enterprise by its investors. Net assets equal total assets minus total liabilities of
the enterprise, including the actual assets invested into the enterprise by
investors, accumulation of capital and operating surplus and non-distributed
profits. The enterprise’s assets are less than its liabilities if the sum of
owner’s equity is smaller than zero.
Revenue from
Principal Business refers to the annual accumulation of the
corresponding item in the “profit table” of the accountant. For enterprises
that do not follow the 2001
Total Profits refer to the final
achievements of production and operation of the enterprises, represented by the
total profits after deducting losses (loss is expressed by the negative
figure). It is the sum of profits from operation, income from subsidies, investment
earnings, net income from activities other than operation, and adjustment of
profits and losses of previous years.
Ratio of Profits, Taxes and Interests to Average
Assets reflects the profit-making capability of all assets of the enterprise and
is a key indicator manifesting the performance and management
and evaluating the profit-making potential of the enterprise. It is calculated
as follows:
Ratio of profits, taxes and interests to average as sets
(%) =[(total profits + total taxes + interest payment) / average assets ]× 100%
In the above formula, total taxes is the
sum of tax and extra charges on the sales of products and value-added tax
payable; and
average assets is the arithmetic mean of the sum of beginning assets and ending
assets.
Ratio of Debts to Assets
reflect both the operation risk and the capability of the enterprise in making
use of the capital from the creditors. It is calculated as follows:
Ratio of debts to assets (%) = (total
debts / total assets)×100%
Ratio of Profits to Total Industrial
Costs refers to the ratio of profits realized in a given period
to the total costs in the same period, which reflects the economic efficiency
of input cost and is calculated as follows:
Ratio of profits to total industrial
cost (%)=(total profits/total cost s)× 100%
Turnover of Working Capital
refers to the number of times of turnover of working capital in a given period
of time, which reflects the speed of the turnover of working capital of industrial
enterprises, and is calculated as follows:
Turnover of working capital=(sales
revenue of products)/(average balance of total working capital)
Ratio of Sales to Gross Output Value
reflects the degree at which industrial products are sold. It helps to analyze
the linkage between production and sales and the extent of the needs of the
society that has been met by the supply of industrial products. It is
calculated as follows:
Ratio of Sales to Gross Output
Value=[Industrial sales /Gross industrial output value (at current prices)]×
100%