论文部分内容阅读
首钢是最早实行承包制的大企业。我们走过的路对于承包制的发展趋势以及如何围绕承包制进行配套改革,可能有借鉴作用。一、承包制与财政体制首钢承包制“一头包死,一头敞开”的动力机制激励广大职工不断多创了再多创,企业留利从无到有,从小到大,1981年首钢全部留利只有5749万元,到1987年已达59192万元。在这种情况下,首钢企业留利占实现利润的比例逐年增长。承包制的发展实践要求必须打破仅从上交占全额利润比例考虑的“国家拿大头”的狭隘财政观点。应当看到承包企业留利的增加,不是挖国家财政,
Shougang is the first major company to implement the contracting system. The path we have taken may have implications for the development trend of the contracting system and how to carry out reforms around the contracting system. First, the contracting system and financial system Shougang contracting system, “one package is dead, one open,” the motive mechanism to inspire the majority of workers continue to create more and create more, enterprise profit from scratch, from small to large, in 1981 Shougang retained all Only 57.49 million yuan, by 1987 it had reached 59.192 million yuan. Under such circumstances, the proportion of profits retained by Shougang’s retained profits has increased year by year. The development practice of the contracting system requires that the narrow fiscal point of view that “the country takes the big head” should be broken only when it considers the ratio of the total amount of profits. It should be noted that the increase in profit margin of contracting companies is not to dig for national finances.