层层承包是深化企业改革的一条成功经验。然而,最近听到的一件事却给人“走调”的感觉。某厂去年底与主管部门签定了承包合同,时过半年,因、生产任务不足,陷入困境。厂长眉头一皱,计上心来,于近日宣布,所有车间一律改为分厂,自揽任务、自跑材料、自搞销售,实行确保总厂利润指标的层层承包。这位厂长说:以后,总厂只向各分厂收取上缴的利润,其余一概不管。各个分厂赚了赚不了钱,给工人发了发不了工资,与本厂长一律无关。该厂长一言既出,语惊四座,全厂大哗。如此“层层承包”,值得研究。倘若这个厂所有分厂(即车间),也效仿总厂的作法,“层 Multi-level contracting is a successful experience in deepening corporate reform. However, one thing that was recently heard gave people the feeling of “tuning out”. At the end of last year, a factory had signed a contract with the competent authority. It took half a year because of lack of production tasks and it was in trouble. The factory manager’s brows and wrinkles, in mind, recently announced that all workshops will be changed to sub-plants, carry out tasks, self-run materials, self-sales, and implement layered contracts to ensure the profit targets of the plant. The director said: In the future, the plant will only collect profits from the branches, and the rest will not. Each branch can’t make money, and it can’t pay the workers any money. It has nothing to do with the factory manager. The director of the factory made a statement, he was shocked by four, and the whole factory screamed. This “layer contract” is worth studying. If all plants in this plant (ie, workshops) follow the practice of the plant,