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为了适应有计划的商品经济的迅速发展,加快企业内部的转轨变型,在大中型建材企业中进一步实行简政放权,分级管理,让分厂(车间)成为相对独立的生产经营实体,是深化改革,进一步搞活大中型企业的迫切需要。一、分级分权管理的前提条件首先,在实行分级分权管理的企业内部,要有两个或两个以上产品的生产系统,并按专业化组织生产。这些系统必须是能相对分开,并且分开比合在一块更便于生产经营管理,便于分清责任,便于调动生产经营者的积极性。其次,要在按专业化组织生产的各个系统,进一步划小核算单位,实行独立核算,自负盈亏。
In order to adapt to the rapid development of a planned commodity economy and accelerate the internal transition of enterprises, we will further implement the principle of decentralization and simple management in large and medium-sized building materials companies, so that the branch (workshop) will become a relatively independent production and operation entity, and will deepen reforms. To further invigorate the urgent needs of large and medium-sized enterprises. I. Prerequisites for grading and decentralized management First of all, within a company that implements grading and decentralized management, there must be two or more product production systems, and production should be organized according to specialization. These systems must be relatively separable, and they should be more convenient for production, operation and management in order to facilitate the separation of responsibilities and facilitate the enthusiasm of production operators. Secondly, we must further demarcate the accounting units, implement independent accounting, and assume sole responsibility for profits and losses in each system produced according to specialized organizations.