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当前,承包经营责任制是以“包死基数、确保上交、超收多留、欠收自补”为原则,其关键在于确定基数。我认为现行以企业“利润总额”确定承包基数是不恰当的。利润总额的计算公式是:产品销售利润+其他销售利润+营业外收入-营业外支出。其中的4个因素,任何一个发生变化都影响着利润总额的大小。正因为如此,有些企业不是将精力放在产品生产经营上,而是把主要精力放在争取“其他销售利润”上,换句话说,只要有利可图,可以不择手段,大搞材料及外购商品销售。当前在“价格“双轨制”的情况下,倒卖材料及外购商品利获最快。例如广西某中型企业1988年的材料销售
At present, the responsibility system for contracted operations is based on the principle of “bold base, ensured delivery, over-retention, and non-acceptance”. The key lies in determining the base number. I think it is not appropriate to determine the contracting base based on the “total profits” of the company. The calculation formula of total profit is: product sales profit + other sales profits + non-operating income - non-operating expenses. Of these four factors, any change in one of them affects the size of the total profit. Because of this, some companies do not focus on product production and management, but instead focus on striving for “other sales profits”. In other words, as long as they are profitable, they can do everything they can to make materials and purchase commodities. Sales. Currently, in the “price dual-track system”, reselling materials and purchased goods have the fastest profits, for example, the material sales of a medium-sized enterprise in Guangxi in 1988.