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自从国务院确定对全国100家国有大、中型企业实行现代企业制度试点,对它们实行国有资产授权经营后,这些企业由原来单纯的生产经营变为生产经营和资本经营并存。如何经营好授权的这块资本,确保国有资产的保值增值,已成为当前迫切需要结合实践进行探索的问题。本文拟就此谈点粗浅的设想。一、建立企业内部资产增值保值考核体系与经济责任制考核体系相辅相成随着经济体制改革的深化,各企业集团在确保生产经营的经济效益上,经过十几年的探索、完善,已形成了一整套比较完善和有效的经济责任制考核体系。但是这套体系,对于考核资本运行效果,对于促使经营者有效地运行资本,对于考核增值保值指标,却难以囊括,于是出现了类
Since the State Council has determined that 100 state-owned large and medium-sized enterprises across the country have been piloted with a modern enterprise system, and they have been authorized to operate state-owned assets, these enterprises have changed from simple production operations to production operations and capital operations. How to manage the authorized capital and ensure the value-added and value-added of state-owned assets has become an urgent problem that needs to be explored in connection with practice. This article intends to talk about some superficial ideas. I. Establishing an internal asset value-added and value-assessment assessment system and an economic responsibility assessment system complement each other With the deepening of the economic system reform, each enterprise group has formed an exploration and improvement over ten years after ensuring the economic benefits of production and operation. A complete set of comparatively sound and effective economic responsibility assessment system. However, this system is not suitable for appraisal of the effect of capital operation, the promotion of effective operation of capital by operators, and the evaluation of value-added maintenance indicators.