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自80年代以来,我国对工业企业普遍实行了工效挂钩制度,以利税总额的增长决定工资总额的增长,这一制度不仅使工资总额与经营成果有了合理的变量关系,而且具有较强的激励作用。它使企业既注重产品数量,又注重产品质量,以增加销售收入;既调动了领导层的积极性,又调动了生产工人的积极性,使企业员工关注产品单位成本的变化和管理费用的支出,以最大限度地提高经济效益。
Since the 1980s, China has generally implemented a system of ergonomics linked to ergonomics for industrial enterprises. The growth of total profits and taxes determines the growth of total wages. This system not only provides a reasonably variable relationship between total wages and operating results, but also has strong incentives effect. It enables enterprises not only pay attention to product quantity, but also focus on product quality, in order to increase sales revenue; not only mobilize the enthusiasm of the leadership, but also mobilized the enthusiasm of production workers, so that business employees pay attention to product unit cost changes and management expenses to Maximize economic efficiency.