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自1987年下半年全面推行承包经营责任制以来,我市157户地方国营工业企业全部实行了各种形式的承包经营责任制度。当时在“放权让利、放水养鱼”的思想指导下,除20家企业实行基数包干超收分成、两户政策性亏损企业实行定额亏损补贴外,绝大多数企业试行的是基数包干、超收全留和低水平的递增包干办法。三年来的实践证明,承包经营责任制在明确企业经营目标,增强企业的压力、动力和活力,提高经营者和广大职工的生产经营积极性,促进两权分离,加速企业技术改造等方面起了一定的积极作用。但存在着一些不容忽视的弊端。主要表现在:(1)上交利润基数和承包目标普遍偏低,包死了国家的一头,水涨船不能高,包盈不包亏的问题无法解决;(2)承包制引发了企业的短期行为、不按规定搞企业财务核算、虚报利润追求奖金福利最大化倾向等;(3)不利于调整产业结构,助长了投资膨胀;(4)机械呆板的承包办法与经济的曲线发展造成企业间的机遇不等、苦乐不均。
Since the second half of 1987 the full implementation of the responsibility system of contracting management, the city of 157 local state-owned industrial enterprises all the various forms of contract management responsibility system. At that time, under the guidance of the thinking of “decentralizing power, letting go of water and fish farming”, in addition to the overcommitment of 20 enterprises in carrying out cardinalization and the loss-making allowance of two policy-impaired enterprises, the vast majority of enterprises tried out the base trial, And low-level incremental measures. Practice over the past three years has proved that the responsibility system of contracting management has played a certain role in clearly defining the business objectives of the enterprise, enhancing the pressure, motivation and vitality of the enterprise, enhancing the enthusiasm of the operators and the general staff and workers, promoting separation of the two powers, and accelerating the technological transformation of the enterprise The positive role. However, there are some disadvantages that can not be ignored. Mainly manifested in the following aspects: (1) The bottom line for the delivery of profits and the target of contracting are generally low, and the one that has died in the country can not be exaggerated. Short-term behavior, not in accordance with the provisions of the enterprise financial accounting, the pursuit of profit maximization profit maximization tendency; (3) is not conducive to adjusting the industrial structure, contributed to the expansion of investment; (4) mechanically rigid contracting methods and economic development of the curve caused by enterprises The opportunities between, unenthusiastic.