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目前,乡镇企业推行“利润包干、定额上交、超利分成”的经济责任制的具体办法为:(1)由乡镇(工商公司)作为出包方,企业的厂长作为承包方;(2)以调整不正常因素后的上年利润为基数,作为包干利润指标,或一年一定,或一定几年不变;(3)以合同的形式规定承包方向乡镇上交多少承包款;(4)超过包干指标的利润由企业和承包人分成(比例多种多样)。以上办法通过实践,主要问题是: (一) 包干利润的基数确定不准确。正确确定企业的利润基数,是实行利润包干的关键,定得过高,调动不了企业的积极性,定得过低,企业没有压力,不能促进企业加强管理。但在实际工作中,又确实很难确定一个比较合理的包干基数。原因是:(1)乡镇企业大多数靠“找米下锅”,能否找到,找到了是否适销对路,原材料的贵贱、产品价格的高低等都是未知数。在这种情况下,只好根据往年情况和目前行情推算,协商估计一下包干基数了事。这就谈不上合理,而且把握性不大,捞住
At present, township and township enterprises adopt the following specific measures to implement the economic responsibility system of “profitable lump sum, fixed quota handed-in, and super-profitable share”: (1) Townships (industrial and commercial companies) as contractors, and enterprise directors as contractors; (2) ) The profit of the previous year after adjustment for abnormal factors is used as the base, as an indicator of profit margin, or a year, or a certain number of years; (3) Specify in the form of a contract how much contracting money the contractor should pay to townships; (4) ) Profits that exceed the indicator for contracting are divided between companies and contractors (a wide range of ratios). The above methods adopted practice. The main problems are: (1) The base of the profit margin is determined inaccurately. Correctly determining the profit base of an enterprise is the key to implementing profit contracting. If it is set too high, the enthusiasm of the enterprise cannot be mobilized, the price is set too low, the enterprise has no pressure, and it cannot promote the management of the enterprise. However, in actual work, it is indeed difficult to determine a reasonable base for the contract. The reasons are: (1) Most township and village enterprises rely on “finding rice and cooking pots” to find out if they have found that they are in a marketable position. The nobles of raw materials and the level of product prices are all unknown. Under such circumstances, it is necessary to estimate the base number of the lump sum by negotiating based on the situation in previous years and the current market. This is not reasonable, and it has little grasp.