一、前言国务院总理赵紫阳在六届人大第一次会议上指出:经济建设“必须在不断提高经济效益的前提下,争取生产的发展达到经过努力可以达到的实实在在的速度”,“绝对不能片面地追求产值、产量。要保证各项产品不断提高质量,增加品种,适销对路,真正增加社会的有效财富”。这不但提出了提高经济效益的重要性,而且指明了提高经济效益的主要途径。由此可见,提高企业的经济效益仍是 I. Introduction Zhao Ziyang, premier of the State Council, pointed out at the first meeting of the Sixth National People’s Congress that economic development must “strive for the development of production at a real speed that can be achieved through hard work” on the premise of continuously improving economic efficiency. “” Absolutely We can not unilaterally pursue the output and output, and ensure that the products continuously improve the quality, increase the variety and marketable, and truly increase the effective wealth of the society. " This not only raises the importance of improving economic efficiency, but also points out the main ways to improve economic efficiency. This shows that improving the economic efficiency of enterprises is still