论文部分内容阅读
1988年,我县42户企业实行了承包经营。承包确实给一些企业带来了效益,然而随之而生的弊端也不少: 一是承包合同的考核指标不全,客观上给企业造成了亨前的短期行为。我县企业的承包有两种形式,即所得税上交递增包干;所得税包干。一定三年不变。无论哪种形式,合同中的经济指标大都分为四项:产值、利润、上交所得税和技改投人。这四项指标是企业在经营合同中的综合反映,问题在于合同规定考核指标仅限于此,就不完全了,使得一些必要的硬性指标“软化”,如新产品开发,企业升级,安全生产,产品创优,节能降耗等,
In 1988, 42 counties in our county implemented contract management. Contracting does bring some benefits to some enterprises, however, there are many drawbacks arising from it: First, incomplete evaluation indexes of contracting contracts objectively bring short-term behavior to enterprises. There are two forms of contracting for enterprises in our county, namely, increasing the amount of income tax and increasing the amount of income tax; Certain three years unchanged. No matter what form, most of the economic indicators in the contract are divided into four items: output value, profit, income tax paid and technical investment. The four indicators are a comprehensive reflection of the business contract. The problem is that the contractual evaluation index is limited to this, which is not complete. Some essential hard indicators such as new product development, enterprise upgrading, safety production, Product excellence, energy saving, etc.,