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我厂为适应发展社会主义市场经济的要求,充分调动各级领导和广大职工的积极性、主动性和创造性,在总结多年实行经济承包责任制经验教训的基础上,1994年进一步划小核算单位,下放生产经营自主权。工厂法人代表委托部分分厂、处室放开经营,独立核算,联利计酬;工资总额与上交利润全额挂钩浮动。总厂授予二级核算单位物资采购权、产品销售权、工资分配权,但对财权不仅没有下放,而且更加强了对以下几方面财务的集中管理:
In order to adapt to the requirements of developing a socialist market economy, our factory fully mobilized the enthusiasm, initiative, and creativity of leaders at all levels and the general staff. After summing up many years of experiences and lessons in implementing the economic contract responsibility system, we further devised the accounting units in 1994. Decentralized production and management autonomy. The legal representative of the factory entrusted certain branches and offices to release the business, independently accounted for, and remunerated the payroll; the total wages were linked to the full amount of profits turned in and floated. The General Factory granted the second-level accounting unit the right to purchase goods, the right to sell products, and the right to pay wages, but not only did not devolve financial power, but also strengthened the centralized management of the following aspects of finance: