卡尔多改进

我国国有中小企业制度变革正处于“卡尔多改进”阶段，主要表现为发展模式的分化。

The system of Chinese state-owned medium and small enterprises is changing , mainly in its developmental model .

正本清源，卡尔多改进作为城乡协调发展的实质，而建立收益&成本评估机制以期实现改进成本的最小化则成为必须要关注的内容。

By radical reform , Kaldor improves the nature of urban and rural coordinative development , and constructs a cost-benefit evaluation mechanism in order to realize the minimum of cost . We should pay special attention to this aspect .

以城乡产业差异为主要对象的卡尔多改进的优化路径为通过农村中的产业化发展模式，实现增加非农产业人口、减少农业人口。

The optimum approach , which is based on the differences in urban and rural industries , is improved by Kaldor and it provides ways for the realization of increasing the population of non-agricultural industries and decreasing agricultural population through rural industrialized development pattern .

卡尔多&希克斯改进原则为政府推动可持续发展和走向帕累托改善提供了思路，并决定了政府能力的核心是制度供给能力。

Hicks-Kaldor improvement principle supplies a frame for government implementing sustainable development and going to Pareto improvement , and decides that the core of government ability is institution supply ability .

本文提出以人为本的企业财务绩效评价原则包括合法性原则、公平性原则和卡尔多-希克斯改进原则，是在反思传统财务分析评价弊端的基础上提出的，具有理论创新性和实践指导性。

The principle of legality , equality and Kaldor-Hicks improvement in people-oriented enterprise financial performance evaluation are put forward on the basis of traditional financial analysis insufficient introspection and thus has theory innovation and practice guidance .