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【正文】 l stock – Used for profitability studies ? Profit shares – Profit over GDP, GNI or total factor ine – Used for analyses of returns to labour and capital ? Profit margin – Profit over output – Not remended at the macro economy level 31 Definitions for rate of return and profit share measures ? Gross or – Both numerator and denominator should be of consumption of fixed capital – Use gross measure if consumption of fixed capital estimates are deficient ? Numerator (for both rates of return and profit shares) – Net operating surplus ? Independent of the extent to which borrowed funds are used – Entrepreneurial ine ? After receipts of property ine and payments of interest and rent on nonproduced assets used by the business 32 Definitions for rate of return and profit share measures (cont) ? Denominator for rate of return measures – Net capital stock for produced assets – Including inventories? – Nonproduced tangible assets? – Nonproduced intangible assets? ? Denominator for profit share measures – Net domestic product – Net factor ine ? Whole economy ? Institutional sector used for numerator 33 Institutional sector scope ? Nonfinancial corporations ? Financial corporations ? Financial and nonfinancial corporations ? Corporations and unincorporated enterprises – Ideally mixed ine should be split into a return to the labour provided by working proprietors and a return to capital ? Private and public subsectors for corporations 34 Remendations regarding profit ratios ? Profit margin type ratios using output as the denominator should not be piled at the macro economy level. ? Rates of return and profit shares should be calculated of consumption of fixed capital, unless COFC estimates are seriously deficient. ? Net operating surplus should be used as the numerator if rates of return are being calculated at an industry level. ? Otherwise, operating surplus or entrepreneurial ine may be used as the numerator for both rates of return and profit share measures. 35 Remendations regarding profit ratios (cont) ? For rate of return measures the capital stock should be defined to include produced assets and inventories. ? For profit share measures various ratios may be calculated depending on the analyses being undertaken. ? If a pure profit share measure is required, the variables in both the numerator and denominator should relate to the institutional sector(s) for which the ratio is being calculated. 36 Remendations regarding profit ratios (cont) ? Remendation 8: The ratio of operating surplus divided by factor ine for the nonfinancial corporations sector should be one of the profit share ratios included in OECD Statistical Databases (including the Statistical Annex of the OECD Economic Outlook). Other profit share ratios should also be considered for inclusion. ? Table 9 provides profit share ratios for nonfinancial corporations using data from the OECD annual SNA93 database ? Country views are wele on the most appropriate profit ratios for inclusion in OECD Statistical Databases (including the Statistical Annex to the Economic Outlook) 37 演講完畢，謝謝觀看！
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