工业企业划小内部核算单位(以下简称划小),对增强企业活力和提高经济效益起到了积极作用。一些企业划小之后,实行分灶吃饭,把生产同经营销售紧密结合了起来,调动了各车间(单位)找市场、搞创收的积极性,解决了企业任务不足,收入少的困难,减少了分配上的平均主义和大锅饭,增强了市场观念和竞争意识。 Industrial enterprises demarcate small internal accounting units (hereinafter referred to as “small”), which have played a positive role in enhancing enterprise vitality and improving economic efficiency. After some enterprises were demarcated, they implemented split cooking and closely integrated production with sales. They mobilized the enthusiasm of the workshops (units) to find markets and engage in income-generating activities. They solved the problems of insufficient tasks, low income, and reduced distribution. The egalitarianism and the big pot of rice increased market awareness and competition awareness.