近年来,随着经济体制改革的不断深入发展,在搞好国有大中型企业的实践中,出现了一些加强内部管理的新形式,分厂制就是其中的形式之一。但如何看待分厂制的问题,目前众说不一。本人就此发表一管之见。 (一) 大部分国有大中型书刊印刷企业实行的分厂制是企业内部划小核算单位,下放部分生产经营 In recent years, along with the deepening development of economic restructuring, some new forms of strengthening internal management have emerged in the practice of large and medium-sized state-owned enterprises. The establishment of branch factories is one of the forms. However, we can not agree with the question of how to make factory systems. I made a comment on this. (A) The majority of state-owned large and medium-sized books and magazines printing business implementation of the system is a small unit of internal planning, decentralization of part of the production and operation