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随着承包经营责任制的全面推行,全民所有制工业企业的经营机制正在发生深刻的变化。但是,承包制毕竟是一种新的事物,它不可避免地带有一定的局限性,也必然存在一些问题。一是承包基数不合理。承包基数一般是以企业上年实现利税作为基准,缺乏主客观因素分析和纵横向综合比较,“一刀切”,以致越是先进的企业,承包基数越高,“鞭打快牛”,越是落后的企业基数越低,保护落后。二是有短期行为倾向。许多承包者在承
With the full implementation of the contract responsibility system, the operating mechanism of industrial enterprises owned by the whole people is undergoing profound changes. However, the contract system is a new thing after all. It will inevitably have certain limitations, and it will inevitably have some problems. First, the contract base is irrational. The contract base is generally based on the company’s profits and taxes last year. It lacks analysis of subjective and objective factors and comprehensive comparison of vertical and horizontal directions. “One size fits all”, so that the more advanced the enterprise is, the higher the contract base is, and the more backward it is. The lower the company’s base, the backward protection. The second is short-term behavioral tendencies. Many contractors are