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承包基数的核定是承包经营责任制执行过程中一个非常重要的问题,如何科学地确定企业的承包利润基数是保证承包经营责任制顺利执行的一个前提条件。 现行的承包利润基数的核定一般都是采用上年实现数或前三年平均实现利润数作为核定承包利润基数的依据。既要考虑避免鞭打快牛,又
The verification of the contract base is a very important issue in the implementation of the contract responsibility system. How to scientifically determine the contract profit base of a company is a prerequisite for the smooth execution of the contract responsibility system. The verification of the current contractual profit base is generally based on the previous year’s realized number or the average realized profit in the previous three years as the basis of the approved contracted profit. It is necessary to consider avoiding whipping fast cows.