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湖北浠水县机械厂现有职工309人,原是省定点生产农机配件厂,自1980年以来,连续三年亏损.1983年该厂起用助理会计师李干文任厂长(现任副县长)后,实行厂长责任制,试行“以税代利,税后包干”为内容的经济责任制,加强了经济核算,调动了广大职工的积极性,1983年扭亏为盈,实现利润5,000元.1984年工业总产值和销售收入进一步增长,成本下降,实现利润4.66万元.兹将该厂“以税代利,税后包干”经济责任制的具体作法简介如下:
Hubei Qinshui Machinery Factory has 309 employees. It was originally designated as a provincial agricultural machinery parts factory. Since 1980, it has been losing money for three consecutive years. After the assistant accountant Li Ganwen was appointed as the factory director (current deputy county governor) in 1983, Implemented the responsibility system of the factory director and tried to implement the economic responsibility system with the contents of “tax-for-benefits and post-tax lump sum”. It strengthened economic accounting and mobilized the enthusiasm of the employees. In 1983, it turned profitability and realized a profit of 5,000 yuan. The total output value and sales revenue have further increased, the cost has dropped, and the profit has reached 46,600 yuan. We hereby introduce the specific practices of the “tax-for-tax, after-tax-inclusive” economic responsibility system as follows: