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目前,国家为争取财政经济状况的根本好转,在宏观经济效益上,要求企业在产值、利税和财政收入“三同步”增长;在微观经济效益上,要企业在产量、产值、利润三方面同步增长;并努力做到利税增长幅度大于产量、产值的增长幅度。要实现这个目标,从企业来说,需要创造如下四项基本条件: (1)产品必须适销对路;(2)生产能力要适应逐年增加产量和发展品种的要求;(3)产品成本要逐年下降;(4)企业产品实现销售率要达到95％以上,并能及时收回货款。此外,原材料价格要相对稳定;税收不要加重企业的过多负担;国家对计划供应物资要保证足额分配和调拨。在企业内部,除不断提高企业素质外,主要是要搞好经营决策,增强应变能力,加强企业管理;尤其要重视加强财务管理,突出抓好资金、成本两大中心环节。
At present, in order to achieve a fundamental improvement in the financial and economic conditions, the state requires the company to increase its output value, profits, taxes, and fiscal revenue in a “triple sync.” In terms of microeconomic performance, it needs to synchronize the company’s output, output value, and profits. Growth; and strive to achieve a growth rate of profits and taxes greater than the growth rate of output and output value. To achieve this goal, from the perspective of enterprises, the following four basic conditions need to be created: (1) Products must be marketable; (2) Production capacity must be adapted to the requirements of increasing production and developing varieties year by year; (3) Cost of products must be yearly Decline; (4) The sales rate of the enterprise’s products must reach 95% or more, and the payment can be recovered timely. In addition, the price of raw materials must be relatively stable; taxation should not increase the excessive burden on enterprises; the state must guarantee the full distribution and allocation of planned supplies. Within the company, in addition to constantly improving the quality of the company, it is mainly necessary to make good business decisions, strengthen resilience, and strengthen corporate management; in particular, it should pay attention to strengthening financial management, and highlight the two key links of capital and cost.