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农业部直属企业实行的工效挂钩制,对经济效益基数的核定采取“环比法”,即以上年经济效益实绩为报告期的经济效益基数。这种方法可及时调整基数,较适宜于因自然因素、政策因素变化而对经济效益影响较大的企业。但对于生产、经营情况比较稳定的企业来说,“环比法”则有不足之处。尤其是对一些能够实现经济效益稳定增长的企业是“鞭打快牛”,其结果是企业经济效益徘徊不前,超额上缴利润达不
The work-related system implemented by enterprises directly subordinate to the Ministry of Agriculture adopts a “ring-to-meter method” for the verification of the economic efficiency base, that is, the actual economic performance in the previous year is the economic efficiency base during the reporting period. This method can promptly adjust the base number, and is more suitable for enterprises that have a greater impact on economic benefits due to changes in natural factors and policy factors. However, for enterprises that have relatively stable production and business operations, the “ring comparison method” has its shortcomings. In particular, for some enterprises that can achieve stable economic growth, “whipping up fast cows” is the result. As a result, the economic efficiency of enterprises is stagnant, and the excess profits are not paid.