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一、成绩与问题全国邮电通信企业实行经济核算制以来,促进了企业转轨变型,提高了经济效益,加强了全网通信指挥调度,推动了企业深化改革,在各个方面都发挥了重要作用。与旧的收支差额管理办法相比,无疑是个很大进步,应当坚定不移地继续实行下去。但是,实践中也存在一些问题,主要是:(一)现行的九类产品结算价格基本上是参照实际成本制定的,既包含了地区级差的客观因素,也包含了经营好坏的主观因素。不利于鼓励企业提高管理水平,降低成本,注重经济效益。(二)采用系数法计算自有收入,方法简便,但系数每年变动,又呈下降趋势,对鼓励增收不利。实行经营责任制后,系数固定,有利于增收,但增量得不到鼓励,在保证全程全网通信上已出现一些问题,亟待研究完善。如在电信传输方面,增加了新投产的杆路,或者原有的杆路增加了维护工作量,支出增加了,但没有从收入上得到相应补偿,从而影响了这些部门的积极
I. Achievements and Problems Since the implementation of the economic accounting system, the national post and telecommunications enterprises have promoted the transformation and transformation of enterprises, improved their economic benefits, strengthened the command and dispatch of communications across the entire network, and promoted the deepening of the reform of enterprises, playing an important role in all aspects. Compared with the old management of balance of payments, there is no doubt that this is a big step forward and should be steadfastly implemented. However, there are some problems in practice. The main problems are as follows: (1) The settlement price of the current nine categories of products is basically formulated with reference to the actual costs. It not only includes the objective factors of regional differences but also the subjective factors of good and bad ones. Not conducive to encouraging enterprises to improve management, reduce costs, focus on economic efficiency. (2) The coefficient method is used to calculate its own income, the method is simple, but the coefficient varies from year to year, showing a downward trend, which is unfavorable to encouraging income increase. After implementing the management responsibility system, the coefficient is fixed, which is good for increasing income. However, the increment can not be encouraged. Some problems have emerged in the entire network to ensure full communication and it needs urgent study and improvement. As for the transmission of telecommunications, the newly put into operation or increased the maintenance workload, the increase in expenditure, but did not receive corresponding compensation from the income, thus affecting the activeness of these departments