当前,在经济承包工作中,大都采用较直观、简单的正比例法计算奖金。这种方法的缺陷是:(一)甲乙双方在确定承包利润基数时讨价还价,争论不休。(二)由于起点低,效益猛增,奖金过高不能兑现,年末只好硬性将承包利润基数提高;或者由于人均奖金过低,不得不给予适当照顾,结果使政策缺乏 At present, in the economic contract work, the most direct and simple proportional method is used to calculate the bonus. The flaw of this method is: (A) Both A and B bargaining in the determination of the contracted profit base, endless debate. (B) due to the low starting point, the benefits soared, the bonuses can not be honored, the end of the year had to rigidly improve the base contract value; or because per capita bonuses, had to give due care, resulting in the lack of policy