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为了进一步深化企业改革,坚持和完善企业承包经营責任制,解决近几年出现的承包基数的确定缺乏科学性,企业间的竞争缺乏公平性,企业经营行为缺乏战略性等诸多问题,湖北省科学技术委员会于1990年8月正式下达“利润分块承包责任制”科研项目,并列为1991年湖北省重点软科学研究项目之一。“利润分块承包责任制”以中南财经大学会计系教授易庭源提出的“利润分块理论”为指导,由湖北省财政厅、省体改委、省经委、中南财经大学的有关部门成立课题组,进行理论建设,调查研究,设计方案,选点培训,试点实施,总结推广等工作,目前前期工作已经完成,进入试点实施阶段,试点工作于1991年元月正式在鄂州市部分企业展开。
In order to further deepen the reform of enterprises, adhere to and improve the responsibility system of enterprise contract management, to solve the lack of scientific basis for the determination of the contract base appeared in recent years, the lack of fair competition among enterprises, the lack of strategic business management and many other issues, the Hubei Provincial Science Technical Committee formally issued in August 1990, “profit subcontracting responsibility system” scientific research projects, and listed in 1991 as one of the key soft science research projects in Hubei Province. “Profit subcontracting responsibility system” by the accounting department of Zhongnan University of Economics, Professor Yi Tingyuan “profit segmentation theory” as a guide, from the Hubei Provincial Department of Finance, Provincial Commission for Restructuring the Economic Commission, Zhongnan University of Finance and the relevant departments set up Task force, the theoretical construction, research, design, selection training, pilot implementation, sum up promotion work, the current preliminary work has been completed, into the pilot implementation phase, the pilot work in January 1991 formally launched in some enterprises in Ezhou City .