划小核算单位 增强企业活力

• 作 者: 杨果良
• 出 处: 内蒙古林业
• 发表日期: 1987年01期
• 关键词: 核算单位 企业活力 经营自主权 承包单位 森工企业 企业内部经营 “大锅饭” 内部 车间主任 组合制

增强企业活力的途径很多,其中较重要的一条是划小企业内部的核算单位,使车间、林场成为有经营自主权力的单位,成为企业内部的经营者。我们森工企业,虽然有大企业的优势,但由于管理上是“大经营”,分配上是“大锅饭”,因而无论人才或设备的优势,均得不到充分发挥。划小企业的核算单位或者赋予承包单位以较多的经营自主权,不仅便于管理,而且使职工感到企业的生存、发展

There are many ways to increase the vitality of an enterprise. One of the more important ones is to designate the internal accounting units of small enterprises so that workshops and forest farms become units that have the right to operate independently and become internal managers. Although our forest industry enterprises have the advantage of large companies, due to the “big business” in management and the “big pot” in their distribution, no talents or equipment have been fully utilized. Assigning accounting units of small enterprises or giving contractors more autonomy in management not only facilitates management, but also makes employees feel that they survive and develop.