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粮食部门自1981年推行经济责任制以来(主要是承包责任制、定额管理责任制、百分制考核责任制三种类型),对划分企业内部责任,考核评价工作成绩,解决“大锅饭”问题等均起到了明显作用。但据调查,目前经济责任制的核算,还存在一些待解决的问题,主要是:(1)纵向(各级)和横向(各职能部门)都没有专人抓责任制的核算和考核工作。致使过去建立的不少规章制度、责任制办法等成了“纸上谈兵”。(2)对单位领导一般都没有具体的责任制考核指标,这是造成责任制执行困难的主要原因之一。正如群众所说:“领导干部铁饭碗,职工群众大锅饭,旱涝保收补贴稳,大家管吃又管添”。(3)核算办法不尽完善,一般都是粗线条的事后反映,不能做到要什么就算什么,啥时要就啥时算的要求。(4)没有把可控和不可控的责任内容加以明确区分。如共同费用没有按责任归属分摊转帐,致使责任效果不真实。(5)考核指标单一。如以利润承包为主的企业只突出利润指标,忽略了其他有关指标,致使有的企业单纯追求利润,不考虑产品质量、社会效益,甚至有的违
Since the implementation of the economic responsibility system in 1981 (mainly three types of contract responsibility system, fixed management responsibility system, and percentage system assessment responsibility system), the grain sector has divided the internal responsibility of enterprises, evaluated performances, and resolved the “big pot” problem. Obvious effect. However, according to the survey, there are still some problems to be solved in the accounting of the current economic responsibility system. The main problems are: (1) There are no specialists in the vertical (at all levels) and horizontal (all functional departments) responsible for the accounting and assessment of the responsibility system. As a result, many rules, regulations, and accountability methods established in the past have become “on paper”. (2) There are generally no specific evaluation indicators for unit leaders. This is one of the main reasons for the difficulty in implementing the responsibility system. As the masses said: “Leading cadres’ iron rice bowls, large pots of rice for workers and staff members, and stable payments for drought and flood protection, everyone eats food and eats them again.” (3) The accounting method is not perfect, and it is generally reflected in bold lines. If you can’t do what you want, you need to ask what you want. (4) There is no clear distinction between controllable and uncontrollable responsibilities. If the common expenses do not share the transfer according to the responsibility, the effect of the responsibility is not real. (5) The assessment index is single. For example, companies that focus on profit contracts only highlight profit targets and ignore other relevant indicators, causing some companies to simply pursue profits without considering product quality, social benefits, or even violations.