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、森林采伐等（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、轧花、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（包括小卧车）的修理等。
    1984年以前农村的村及村以下办工业归属农业，1984年以后划归工业。
工业统计调查单位 工业统计调查单位分为两类：独立核算法人工业企业和工业活动单位。
    （1）独立核算法人工业企业 指从事工业生产经营活动的单位。独立核算法人工业企业应同时具备以下条件：①依法成立，有自己的名称、组织机构和场所，能够承担民事责任；②独立拥有和使用资产，承担负债，有权与其他单位签订合同；③独立核算盈亏，并能够编制资产负债表。
    （2）工业活动单位 指在一个场所从事一种或主要从事一种工业生产活动的经济单位。它包括：独立核算工业企业按主营业务活动（即工业生产活动）划分的主营业务活动单位和非工业企业所属的工业生产活动单位（即原非独立核算工业生产单位）。工业活动单位，一般应同时具备以下三个条件：①具有一个场所，从事一种或主要从事一种工业活动；②单独组织工业生产、经营或业务活动；③单独核算收入和支出。
本年鉴中涉及的企业登记注册类型：
    （1）国有控股企业 指国有企业加上国有控股企业。国有企业(即过去的全民所有制工业或国营工业)是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。
    （2）集体企业 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。
    （3）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。
    （4）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。
    （5）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。
    （6）本年鉴中涉及的名为“其他”的企业 均指除国有企业、集体企业、个体经营以外的其他类型工业企业(单位)。包括联营企业、私营企业、股份有限公司、有限责任公司；外商投资企业(中外合资经营、中外合作经营、外资企业)；港、澳、台投资企业(与大陆合资经营、与大陆合作经营、港、澳、台独资企业)及其他企业。
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，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，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，指对自然资源的开采。包括石油开采、煤炭开采、金属矿开采、非金属矿开采和木材采伐等工业；（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，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 指以货币表现的工业企业在一定时期内生产的已出售或可供出售工业产品总量，它反映一定时间内工业生产的总规模和总水平。它包括：在本企业内不再进行加工，经检验、包装入库（规定不需包装的产品除外）的成品价值，工业性作业价值，自制半成品、在产品期末初差额价值。工业总产值采用“工厂法”计算，即以工业企业作为一个整体，按企业工业生产活动的最终成果来计算，企业内部不允许重复计算，不能把企业内部各个车间（分厂）生产的成果相加。但在企业之间、行业之间、地区之间存在着重复计算。
    轻重工业总产值的划分也是按“工厂法”计算的，即一个工业企业在正常情况下生产的主要产品的性质属于轻工业，则该企业的全部总产值作为轻工业总产值；一个工业企业生产的主要产品的性质属于重工业，则该企业的全部总产值作为重工业总产值。
工业增加值 指企业在报告期内以货币表现的工业生产活动的最终成果，是企业全部生产活动的总成果和除了在生产过程中消耗或转移的物质产品和劳务价值后的余额，是企业生产过程中新增加的价值。
    实收资本 指企业实际收到的投资人投入的资本。按投资主体可分为国家资本、集体资本、法人资本、个人资本、港澳台资本和外商资本等。
    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。资产按其流动性划分为流动资产、长期投资、固定资产、无形及递延资产和其他资产。
    （1）流动资产 指企业可以在一年内或者超过一年的一个生产周期内变现或耗用的资产合计。包括现金及各种存款、短期投资、应收及预付款项、存货等。
    （2）固定资产 指企业固定资产净值、固定资产清理、在建工程、待处理固定资产损失所占用的资金合计。
    （3）无形资产 指企业长期使用而没有实物形态的资产。包括专利权、非专利技术、商标权、著作权、土地使用权、商誉等。
    负债合计 指企业承担的能以货币计量，将以资产或劳务偿付的债务。负债一般按偿还期长短分为流动负债和长期负债、递延税项等。
    （1）流动负债 指企业在一年内或者超过一年的一个营业周期内需要偿还的债务合计，其中包括短期借款、应付及预收款项、应付工资、应交税金和应交利润等。
    （2）长期负债 指企业在一年以上或者超过一年的一个营业周期以上需要偿还的债务合计，其中包括长期借款、应付债务、长期应付款项等。
    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，其中包括投资者对企业的最初投入，以及资本公积金、盈余公积金和未分配利润，对股份制企业即为股东权益。
    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。
    产品销售收入 指企业销售产品和提供劳务等主要经营业务取得的收入总额。
    产品销售成本 指企业销售产品和提供劳务等主要经营业务过程中的实际成本。
    产品销售税金及附加 指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。
    产品销售利润 指企业销售产品和提供工业性劳务等主要经营业务收入扣除其成本、费用、税金后的利润。
    利润总额 指企业在一定时期的最终经营成果，是企业的收入减去有关的成本与费用后的差额，收入大于相关的成本费用，企业就盈利，反之则亏损。
    应交增值税 指企业在报告期内应交纳的增值税额。
    利税总额 指企业利润总额、产品销售税金及附加、应交增值税之和。
    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%
    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%
    工业成本费用利润率 指在一定时期内实现的利润与成本费用之比，是反映工业生产成本及费用投入的经济效益指标，同时也是反映降低成本的经济效益的指标。计算公式：
    工业成本费用利润率（％）＝利润总额/成本费用总额×100％
    工业增加值率 指在一定时期内工业增加值占同期工业总产值的比重，反映降低中间消耗的经济效益。计算公式：
    工业增加值率（％）＝工业增加值（现价）/工业总产值（现价）×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，反映流动资产的周转速度。计算公式：
    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 指报告期工业销售产值与同期全部工业总产值之比，反映工业产品已实现销售的程度，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：
    产品销售率（％）＝报告期现价工业销售产值/报告期现价工业总产值×100％
    全员劳动生产率 指企业平均每个从业人员在单位时间内创造的工业生产最终成果，反映企业的生产效率和劳动投入的经济效益。目前，我国的全员劳动生产率是将工业企业的增加值除以同一时期全部从业人员的平均人数来计算的。计算公式：
    全员劳动生产率＝工业增加值/全部从业人员平均人数
    为了使各年度的全员劳动生产率数字可以比较，1990年以前各年的全员劳动生产率均按指数换算成1990年不变价格。

    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).
    Prior to 1984, the rural industry run by villages and cooperative organizations under village was classified into agriculture. Since 1984, it has been grouped into industry.
Units of Industrial Statistics and Inquiry: They are classified into two categories (1) corporate Industrial enterprises with independent accounting system (2) Industrial Establishments.
    (1) Corporate industrial enterprises with independent accounting system refer to enterprises engaging in industrial production activities, which meet the following requirements: They are established legally, having their own names, organizations, location, able to take civil liability; (b) They possess and use their assets independently and compile their own balance sheets.
    (2) Industrial establishments refer to economic units which located in one single place and engaged entirely or primarily in one kind of industrial activity, including financially independent industrial enterprises and units engaged in industrial activities under the non-industrial enterprises (or financially dependent). Industrial establishments generally meet the following requirements: (a) They have each one location and are engaged in one kind of industrial activity each; (b) They operate and manage their industrial production activities separately; (c) They have accounts of income and expenditures separately.
Types of enterprise registration involved in this yearbook are as the following:
    (1) State-owned Enterprises refers to industrial enterprises where the means of production or income are owned by the state. Joint state-private industries and private industries, which existed before 1957, have been transformed into state industries. Statistics on these enterprises has been included in the state-owned industries since 1957 when separation of data was no longer necessary.
    (2) Collective-owned Enterprises 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 pubic.
    (3) Share-holding Corporations Ltd. Refer to economic units registered in accordance with the regulation of the People’s Republic of China on the Management of Registration of Corporate Enterprises, with total registered capitals divided into equal shares and raised throught issuing stocks. Each investor bears limited liability to the corporation depending on the holding of shares, and the forporation bears liability to its debt to the maximum of its total assets.
    (4) 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 Hong Kong, Macao and Taiwan.
    (5) 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.
    (6) Industry of Other Types of Ownership in this yearbook refers to industrial enterprises (units) of the ownership other than the state-owned enterprises, collective enterprises and individual enterprises. They include private enterprises, joint-owned enterprises, share-holding economy (companies limited by share and companies limited with liabilities.), foreign-funded enterprises (Sino-foreign joint ventures, Sino-foreign cooperative enterprises and foreign ventures exclusively with their own investment), enterprises funded by the entrepreneurs from Hong Kong, Macao and Taiwan (joint ventures and cooperative enterprises with the mainland as well as ventures exclusively with their own investment) and enterprises of other types of ownership.
    Light Industry refers to the industry, which produces consumer goods and hand tools. It consists of two categories, depending on the materials used: They have each one location and are engaged in one kind of industrial activity each;
    (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 industrial products sold or available for sale in value terms, which reflects the total achievements, and overall scale of industrial production during a given period. It includes the value of the finished products, which are not to be further processed in the enterprises and have been inspected, packed and put in storage, the value of industrial services rendered to other units and the changes in the value of the semi-finished products and products in process between the beginning and closing of the period (only the enterprises with long production cycle are required to calculate the changes). The gross industrial output value is calculated with "factory method". No double calculations are to be made within the same enterprise. However, double counting does occur among different enterprises.
    Output value of light and heavy industries in also classified with the "factory" method. Under normal conditions, if the major products of an industrial enterprise belong to light industry products, the gross output value of that enterprise is classified wholly into light industry; the same principle applies to heavy industry.
Value Added of Industry refers to the final results of industrial trade in money terms during the reference period. The value added is the balance that the total results of industrial production deduct the used or transferred products and their value. It is the newly increased value.
    Capital Obtained refers to capital actually received by the enterprise from investors. It can be further classified by investors as state capital, capital from Hong Kong, Macau and Taiwan and foreign Capital.
    Total Assets refer to all assets which are owned or controlled by enterprises, including circulating assets, long-term investment, fixed assets, intangible assets and deferred assets, other long-term assets, and deferred taxes, etc. The summation of above items is equal to total assets shown in the balance sheets of the enterprises.
    (1) Circulating assets (working capital) refer to assets 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, receivables, advance payment, stock, etc.
    (2) Fixed assets refer to the assets with high unit value can keep its original body in use and last for a long period, including the net value of fixed assets, clearance of fixed assets, project under construction, fixed assets losses in suspense. These are corporations' fund holdings.
    (3) Intangible assets refer to the assets without material form used by enterprises over a long time, such as patents, non-patent technologies, trade marks, copyright, land use right, business reputation, etc.
Total Liabilities refer to the debts that enterprises are responsible for repayment, including liquid liabilities, long-term liabilities and deferred taxes, etc. Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises. 
    (1) Liquid liabilities (also called quick liabilities or immediate liabilities) refer to enterprises total debt payable within an operating cycle of one year or over one year, including short term loans, payables and advance payments, wages payable, taxes payable and profit payable, etc.
    (2) Long-term liabilities refers to total debt payable within an operating cycle of one year or over one year, including long-term loans, payable liabilities, long-term payables, etc.
    Creditors' Equity refers to investors' ownership of net assets of the enterprise. It is equal to the total assets of the enterprise minus its total liabilities, including the primary input from investors, capital accumulation fund, surplus accumulation fund and undistributed profit. It is the stockholders' equity in stock companies.
    Original Value of Fixed Assets refers to the original value of all fixed assets owned by industrial enterprises, calculated at the cost paid at the time of purchase, installation, reconstruction, expansion, and technical innovation and transformation of the said assets, which includes expenses on purchase, package, transportation, and installation, etc.
    Net Value of Fixed Assets is obtained by deducting depreciation over years from the original value of fixed assets.
Sales Revenue of Industrial Products refers to the revenue from the sales of products by industrial enterprises and the revenue from services provided and etc.
Sales Cost of Industrial Products refers to the actual cost of products of industrial enterprises and industrial services provided, etc.
    Tax and Extra Charges on Sales of Products refer to the tax on city maintenance and construction, consumption tax, resources tax and extra charges for education, which should be borne by the enterprises in selling products and providing industrial services.
Sales Profit of Products refers to the profit gained by the enterprises by deducting cost, charges and taxes from the business income of the enterprises obtained in selling products and providing industrial services.
    Total Profits refer to the final results gained by the enterprises. It is got as using the total revenue taking off related costs and fees. Only if the revenue is more than the costs, the enterprises gain the profits.
    Value Added Tax Payable refers to the amount of the value added tax which should be paid by the enterprises in the reporting period.
    Total Value of Profit and Tax (Pre-tax Profits) refers to the sum of the total profits, products sales tax and surcharges and the value added tax payable of industrial enterprises. It is also called Pre-tax profits.
    Ratio of Total Assets to Industrial Output Value 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 Total Assets to Industrial Output (%)=[(Total profits+total Taxes+interest payment)/average assets]*100%
    Ratio of Liabilities 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 liabilities to assets (%)=(Total liabilities/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 Costs*100%
    Value Added Rate of Industry refers to the ratio of value added of industry in a given period to the gross output value in the same period, which reflects the economic efficiency of cutting down the intermediate input and is calculated as follows:
Value Added Rate of Industry (%) =Value Added of Industry (at Current Prices)/Gross Output Value (at Current Prices)*100%
    Number of Times of the 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 and is calculated as follows:
    Turnover of Working Capital (%) = Sales Revenue of Products/Average Balance of Total Working Capital*100%
    Sales Rate of Industrial Products refers to the ratio of total sales in a given period to the gross output value in the same period, which reflects the extent of industrial output sold and is calculated as follows:
    Sales Rate of Industrial Products (%) =Total Sales (at Current Prices)/Gross Output Value (at Current Prices)*100%
    Overall Labor Productivity of Industrial Enterprises At present, the value added and the average number of staff and workers of an industrial enterprises in a given period are used to calculate the overall labor productivity. The formula used is:
    Overall Labor Productivity =Value Added of Industry/Average Number of Staff and Workers
    For the purpose of comparison of the overall labor productivity among different years, the data on the overall labor productivity of the years prior to 1990 have been adjusted on the basis of 1990 constant prices.