分蛋糕与做蛋糕“蛋糕”的话题很热过一阵。在对多种经营的认识上也有类似的问题。有人曾在《中国地方煤矿》杂志上撰文说:“多种经营在本质上是对原煤经营收入的二次分配”(见1991年第7期“煤炭企业发展多种经营的资金困境及对策”),是把多种经营当作“分蛋糕”的。这种观点很有代表性。且不论“原煤经营收入”在补偿生产耗费后还有没有盈余可分,仅就多种经营本 The topic of splitting cakes and making cake “cakes” is hot for a while. There are similar problems in the understanding of diversified businesses. Some people once wrote in the “China Local Coal Mine” magazine: “Diversified operations are essentially secondary distributions of raw coal operating income” (see the 7th issue of “Difficulty and Countermeasures for Coal Enterprises in Developing Diversified Business Funds”, 1991). ), is to take a variety of business as a “cake”. This view is very representative. Regardless of whether or not the “raw coal operating income” has any surplus after the compensation for production costs, only a variety of operating books is required.