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按现行制度,衡量和评价商业(包括供销下同)企业经营管理水平及其成果,是用若干个经济指标(利润率、费用水平、劳动效率、资金周转等)进行反映的,这些经济指标称为“指标体系”。使用指标体系反映企业的经济效果,是由于历史条件的局限。但自党的十一届三中全会以来,为加速我国四个现代化的建设,中央一再强调社会主义企业必须讲求经济效益,在社会主义有计划的商品经济的条件下,国家采取了扩大企业自主权和推行各种经济承包责任制等形式的一系列改革措施,在搞活经济与对外开放政策的指引下,在国家企业之间开展了竞争。因此,指标体系对企业经营管理的经济效果,是无法作出正确评价的。
According to the current system, the measurement and evaluation of the business management level (including supply and sales) of enterprises (including supply and sales) and their achievements are reflected by a number of economic indicators (profit rate, cost level, labor efficiency, cash flow, etc.). These economic indicators are As an “indicator system.” The use of indicator systems to reflect the economic effects of enterprises is due to the limitations of historical conditions. However, since the Third Plenary Session of the 11th CPC Central Committee, in order to accelerate the construction of China’s four modernizations, the Central Government has repeatedly emphasized that socialist enterprises must pay attention to economic benefits, and under the conditions of a planned socialist commodity economy, the state has adopted the principle of expanding enterprise autonomy. A series of reform measures in the form of rights and the implementation of various economic contract responsibility systems, under the guidance of the policy of invigorating the economy and opening up to the outside world, competed among national enterprises. Therefore, the economic effect of the indicator system on the operation and management of enterprises cannot be evaluated correctly.