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企业承包责任制实行以来,对于搞好企业,特别是搞好大中型国营企业,是一种有效的经营机制。企业经营承包制的实践证明,这是适应发展社会主义有计划商品经济,加强企业管理,使企业逐步成为自主经营、自负盈亏的好形式,也是探索公有制实现形式的有益途径。为了进一步搞好大中型企业,增强活力,提高效益,就要在深化改革中逐步完善企业的承包机制。一、问题应当承认,承包制在实质上还没有跳出国家对企业实行行政管理的总框架,实践中也难免出现某些弊端,一是承包企业在与上级主管部门“一对一”的谈判中,核定承包基数有较大的随意性,一些部门随意减税让利,以至把减税让利看作是推广承包制的貨币润滑剂,其目的无非是满足主管部门的利益追求和增加本系统企业完成承包任务的保险系数,在这种情况下,势必出现承包企业在实现税利大幅度上升的同
Since the implementation of the enterprise contract responsibility system, it is an effective operating mechanism for doing a good job of the enterprises, especially for large and medium-sized state-owned enterprises. The practice of enterprise contracting system has proved that this is a good form for adapting to the development of a planned socialist commodity economy, strengthening enterprise management, and making enterprises gradually become independent operations and self-financing, and it is also a useful way to explore the form of public ownership. In order to further improve the large and medium-sized enterprises, enhance their vitality, and increase their efficiency, we must gradually improve the company’s contracting mechanism in the process of deepening reforms. I. The problem should be acknowledged that the contracting system has not yet substantially departed from the general framework of state-to-business administration. In practice, certain drawbacks will inevitably arise. First, the contracting company is in the “one-on-one” negotiation with the higher authorities. The approved contracting base has greater arbitrariness. Some departments freely reduce taxes and profits, and even regard tax cuts and benefits as a monetary lubricant to promote the contracting system. Its purpose is nothing more than to meet the interests of the competent authorities and increase the number of enterprises in this system. The insurance factor of the contracting task, in this case, is bound to occur when the contracting company achieves a substantial increase in tax profits.