为了提高经济效益,充分调动群众的积极性,现在各企业单位正大力推行经济责任制,实行内部利润承包.但利润怎样分解?目前,有的企业采用按人数多少来分解利润计划.它是以人数为唯一依据,没有将其它影响利润的重要因素考虑在内,因而是不够正确的.我认为,考虑人数对利润的影响是应该的.因为劳动者是生产力的要素之一,人多力量大,创造的利润当然也就应该多.但是,我们还必须考虑技术构成因素,如机器设备等固定资产的因素,特别是大量大批多步骤生产的企业更应这样.因为劳动手段是创造利润不可缺少的物质条件,也是生产力的重要组成部分.机械化程度高的车间,劳动生产率高,因而创造的利润也就高.同 In order to increase economic efficiency and fully mobilize the enthusiasm of the masses, various business units are now vigorously promoting the economic responsibility system and adopting internal profit contracts. However, how can profits be decomposed? At present, some enterprises use a certain number of people to break down profit plans. It is based on the number of people. As the only basis, it does not take into account other important factors that affect profit, so it is not correct. I think that considering the influence of the number of people on profits is due to the fact that workers are one of the factors of productivity, and people are more powerful. Of course, the profits created should also be more. However, we must also consider the factors of technology, such as fixed assets such as machinery and equipment, especially for large numbers of multi-step production enterprises. This is because the labor method is indispensable to create profits. Material conditions are also an important part of productivity. Workshops with a high degree of mechanization have high labor productivity, so the profits created are also high.