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随着改革开放的深入,建筑业已经取得了长足发展。但由于近几年来,工程投资规模加大、银根收紧、管理人员素质筹、工程拖欠款、企业三角债等种种原因,致使建筑业经营效益低下,有的连年亏损或明盈暗亏,严重影响了企业的发展。同时,施工企业大量拖欠银行贷款,也影响了银行资金效益的提高。鉴此,笔者对平阴县集体建筑企业作了初步调查。通过调查了解到,平阴县建筑业1994年完成产值6500万元,上交税余150多万,利润亏损40多万元,仅平阴县一建公司亏损28.6万元,效益较好的是平阴县三建公司和白庄建筑队,但年利润都不同程度地比1993年有较大幅度的下降企业效益不佳的原因,主要有以下几个方面: (1)管理水平低,致使企业在承包、经营过程中责、权、利不分。虽然各企业都不同程度地进行经营体制改革,实行了经营承包责任制,但由于权力过于下放,出现了以承包人指令代替了计划管理,以材料随买随用代替了预算管理。随着企业人事权、资金使用权、业务管理权的下放,公司法人只剩了空架子,导致企业合力分散、工程质量下降、成本增加、财务管理混乱、经营
With the deepening of reform and opening up, the construction industry has made great strides. However, due to various reasons such as increasing investment in the project, tighter monetary conditions, quality of management personnel, arrears of works and corporate bonds in the last few years, the operating profit of the construction industry is low, and some losses in a year or losses in light of profit and loss have a serious impact The development of enterprises. At the same time, construction enterprises in large numbers default on bank loans, but also affect the bank's capital efficiency. In view of this, I made a preliminary investigation of Pingyin County collective construction enterprises. According to the survey, Pingyin County's construction industry completed the output value of 65 million yuan in 1994, paid more than 1.5 million yuan of tax revenue, and lost more than 400,000 yuan of profits. Only the Pingyin County-based company lost a total of 286,000 yuan. Benefit is better Pingyin County, three construction companies and the White House construction team, but the annual profits are varying degrees compared with 1993, there is a substantial decline in the reasons for poor business efficiency, mainly in the following areas: (1) low level of management, resulting in Enterprises in the contract, business process responsibilities, rights, regardless of profit. Although all enterprises carried out the management system reform in varying degrees and implemented the contractual responsibility system for business operation, due to the over-delegation of authority, the contractor's instruction appeared instead of the plan management, and the materials were bought and replaced instead of the budgetary management. With the decentralization of corporate personnel rights, fund use rights and business management rights, the legal person company only has an empty shelf, resulting in a combination of decentralization of enterprises, a decline in project quality, an increase in costs, confusion in financial management,