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搞活企业,提高经济效益是整个经济体制改革的中心任务。强化企业内部管理机制是提高企业经济利益的内在因素,同时宽松的外部环境是企业搞活的外在条件。现以南昌卷烟厂为例,对外部环境如何影响企业成本作一个初步探讨。南昌卷烟厂是一个已有41年历史的老厂,现有职工1975人,固定资产3407万元,年生产卷烟能力30万箱。近几年来,虽上交国家税收年年增长,但企业内亏日益严重,1990年烟厂实现产品税1.8亿元,上交产品税1.8亿元。但当年企业内亏达4838万元,三年累计挂帐 11623万元。究其原因固然很多,外部因素造成企业内亏,是一个不容忽视的客观原因。
Invigorating enterprises and raising economic efficiency are the central tasks of the entire economic reform. Strengthening the internal management mechanism of enterprises is an inherent factor to improve the economic interests of enterprises, while the relaxed external environment is the external conditions for enterprises to invigorate. Nanchang Cigarette Factory is now an example, on how the external environment affect the cost of a preliminary study. Nanchang Cigarette Factory is a 41-year-old factory, the existing staff of 1975 people, 34.07 million yuan in fixed assets, annual production capacity of 300,000 boxes of cigarettes. In recent years, despite the annual tax revenue turnaround, but the growing losses within the enterprise, 1990 cigarette factory product tax 180 million yuan, 180 million yuan of product tax paid. However, in the same year, the enterprise had a deficit of 48.38 million yuan and accumulated a total of 116.23 million yuan in three years. Although there are many reasons for this, external factors cause losses in the enterprise. This is an objective reason that can not be ignored.