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经济责任制是在国家计划指导下以提高社会经济效益为目的,实行责、权、利紧密结合的生产经营管理制度.工业企业的经济责任制,包括国家对企业的经济责任制和企业内部的经济责任制.关于国家对企业实行经济责任制的形式,从一些地方经验来看,目前在分配方面,归纳起来,不外乎三种:一是利润留成;二是盈亏包干;三是以税代利自负盈亏.对一个企业来说,国家对企业究竟应采取哪种经济责任制形式?应该是根据每个企业的生产力现状、生产技术特点和经营管理水平确定.具体形式,按国务院(1981)159号文件指出的,就是七种:(1)基数利润留成加增长利润留成;(2)全额利润留成;(3)超计划利润留成;
The economic responsibility system is a production and management system that integrates responsibility, power and profit with the aim of improving social and economic benefits under the guidance of the state plan. The economic responsibility system of industrial enterprises includes the state’s economic responsibility system for enterprises and the internal Economic responsibility system.With regard to the form of the economic responsibility system implemented by the state over the enterprises, from the experience of some places, there are no more than three types of distribution at present: one is profit retention; the other is profit and loss; the third is tax For an enterprise, what kind of economic responsibility system should the state take for the enterprise? It should be determined according to each enterprise’s current situation of productive forces, the characteristics of its production technology and the level of its operation and management. According to the State Council’s (1981) ) 159 document pointed out that there are seven: (1) retained earnings growth plus profit growth margin; (2) full profit stay; (3) super plan profit retained;