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企业效益下降,亏损面扩大,已成为制约我国经济运行质量和效益提高的重要因素。采取切实有效措施扭亏增盈,是当前迫在眉睫的首要任务。企业亏损的原因很多,但从总体上看,其中有相当一部分属于非正常亏损,而企业经营不善、内部管理混乱、领导干部不廉洁行为则是造成这些企业非正常亏损的最主要、最重要、最直接的原因。笔者认为,治理和预防“亏损病”的良方就是实行“亏损赔偿制”,即企业年终亏损多少,就由相关责任人负责赔偿多少,或按亏损额的一定比例赔偿。具体方法是,对企业的经营管理者,在上任之前,规定他们必须按一定比例标准(如企业净资产规模的5—10%),或按年工资额的10倍左右,向上级主管部门
The decline in corporate profits and the expansion of losses has become an important factor constraining China’s economic operation quality and efficiency. Taking effective and effective measures to turn losses into profits is the most urgent task at the moment. There are many reasons for the loss of enterprises, but overall, a significant portion of them are abnormal losses. The poor management of companies, the chaotic internal management, and the lack of cleanliness of leading cadres are the most important and important reasons for the abnormal losses of these enterprises. The most direct reason. The author believes that the best way to govern and prevent “loss-causing disease” is to implement a “loss compensation system,” that is, how much the company will lose at the end of the year, and it is up to the relevant responsible person to be responsible for compensation, or a certain percentage of the amount of compensation. The specific method is that, before taking office, the business managers of enterprises must provide that they must comply with a certain percentage of standards (such as 5-10% of the size of the net assets of the company) or about 10 times of the amount of annual salary, to the higher authorities.