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自推行各种形式的企业承包经营责任制以来,大多数地区基本上是按照1986年利润实绩或者前三年利润实绩来确定承包基数。这两种方法都是按基期确定承包基数,简便易行,透明度高,企业比较容易接受。由于能较快地确定承包基数,在短时间内预算内国营大中型企业大部分都实行了承包制,使企业的经营机制有了明显增强,促进了经济效益的提高,推动了“双增双节”运动的发展,也保证了财政收入稳定增长。但是,这种承包基数模式,也还有很多不完善的地方。笔者认为存在以下几个问题:
Since implementing various forms of corporate contract responsibility system, most regions basically determine the contract base based on the actual performance of 1986 profits or the actual performance of the previous three years. Both of these methods are based on the base period to determine the contracting base, simple and easy, transparent, and relatively easy to accept companies. Due to the relatively quick determination of the contract base, most large and medium-sized state-owned enterprises have implemented the contract system within a short period of time. This has led to a significant increase in the operating mechanism of the company, which has promoted the improvement of economic efficiency and promoted the “double increase”. The development of the festival also guaranteed steady growth of fiscal revenue. However, there are still many imperfections in this contracting base model. The author believes that the following problems exist: