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一、现行考核指标的弊端目前,实行各种承包经营责任制的国营企业,普遍采取的是承包利润总额,其中有税前利润承包和税后利润承包两种具体形式。这样,虽然简单明了,容易实施见效,但却带有片面性,在实践中已经产生一些不良后果。严格说来,利润属于企业经济活动的成果,不直接代表经济效益。因为经济效益是劳动成果与劳动消耗及占用的比较关系,它不仅要将劳动成果与劳动消耗进行比较,更主要的是要与劳动占用进行比较,而利润只是企业经营收入补偿劳动消耗后的剩余部分。利润总额是一个绝对量指标,不仅不能反映它与劳动消耗的相对关系,且基本不能反映它与劳动占用的直接和间接关系。这样,承包利润总额指标就容易导致企业在片面追求利润总量的同时,一方面忽视成本费用的节约与控制,使劳动消耗相对水平不断上升,效率下降;另一方面又忽视固定资金和流动资金
I. Disadvantages of the Current Assessment Index At present, state-owned enterprises that implement various contract responsibility systems generally adopt the total contracted profits, including two specific forms of pre-tax profit contracting and after-tax profit contracting. In this way, although it is simple and straightforward, it is easy to implement results, but it is one-sided and has produced some undesirable results in practice. Strictly speaking, profits are the result of corporate economic activities and do not directly represent economic benefits. Because economic efficiency is a comparative relationship between labor results and labor consumption and occupation, it not only compares labor results with labor consumption, but also mainly compares it with labor occupation. Profit is only surplus after the company’s operating income compensates labor consumption. section. Total profit is an absolute quantity indicator. It can not only reflect its relative relationship with labor consumption, but also cannot reflect its direct and indirect relationship with labor occupation. In this way, the total contracted profit index can easily lead enterprises to unilaterally pursue the total profit, while ignoring the cost and control of costs and expenses, so that the relative level of labor consumption continues to rise and the efficiency declines; on the other hand, fixed funds and liquidity are neglected.