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1989年是企业承包以后外部条件变化最大的一年。为了兼顾国家、企业和职工个人三者利益、内蒙古牙克石市对1989年承包合同兑现的原则是:信守合同,实事求是,区别对待。合同规定的条款要认真履行,对影响利润指标完成的客观因素(主要指利率变化、税种税率的变化和不可抗拒因素),予以酌情考虑,进行调整后按合同规定的指标考核兑现。其具体做法是: 1.完成或超额完成合同规定的目标利润的企业,要坚持按合同兑现。少数企业因产品提价增收过多的,要剔除产品提价因素,然后按合同进行考核和兑现。 2.完不成合同规定的目标利润,但不亏损的企业,可以把影响利润指标完成的客观因素考虑进去。按此计算,能完成或超额完成目标利润的企业,视同完成合同,按合同规定完成当年目标利润的档
1989 was the year in which the external conditions changed the most after the company contracted. In order to take into account the interests of the state, enterprises, and employees, the principle of fulfilling the 1989 contract in Yakeshi, Inner Mongolia, is to abide by the contract, seek truth from facts and treat it differently. The terms stipulated in the contract must be carefully implemented, and objective factors (mainly referring to changes in interest rates, changes in taxes and tax rates, and irresistible factors) that affect the completion of profit indicators should be considered as appropriate. After adjustments are made, they shall be assessed and cashed according to the indicators specified in the contract. Its specific approach is as follows: 1. Enterprises that have completed or exceeded the target profit specified in the contract must insist on cashing according to the contract. If a few enterprises increase their prices by increasing their prices, they must remove the price increase factors of the products and then perform the assessment and cashing according to the contract. 2. Enterprises that fail to achieve the target profit specified in the contract, but do not lose, may take into account the objective factors that affect the completion of the profit indicator. According to this calculation, a company that can complete or exceed the target profit will be deemed to have completed the contract and completed the target profit margin in accordance with the contract.