论文部分内容阅读
根据1988年的统计,武汉市共有87户年实现利税在500万元以上的工业企业,1989年这87户企业全年累计实现利税在500万元以上的有68户,未达到500万元的有16户,还有3户亏损。笔者通过调查分析认为,影响企业利税下降的因素依次:成本上升、产销下降、产品结构不合理。制约生产发展的因素依次:资金紧缺、原材料短缺、市场疲软、能源运输不足。影响企业生产成本上升的因素依次是:原材料涨价、管理费增加(贷款利息增加)、工资增加、劳动生产率下降。从以上的情况看,制约利税大户的生产发展和影响利税大户生产成本的上升,以及最终影响利税大户经济效益的综合反映是“两点连一线”,即:以原材料价格上涨导致生产成
According to the statistics of 1988, there are 87 industrial enterprises with annual profits and taxes over 5 million yuan in Wuhan City. In 1989, these 87 enterprises had realized profits and taxes of over 5 million yuan in 68 households, which did not reach 5 million yuan. There are 16 households and 3 households have losses. Through the investigation and analysis, the author believes that the factors that affect the decline of corporate profits and taxes are as follows: rising costs, decline in production and sales, and unreasonable product structure. The following factors restrict the development of production: shortage of funds, shortage of raw materials, weak market, and insufficient energy transportation. The factors that affect the increase in production costs of enterprises are: raw material prices, management fees (increased loan interest), increased wages, and reduced labor productivity. Judging from the above situation, the restriction on the development of production of large profits and taxes, the increase in the production cost of major taxpayers, and the overall reflection of the economic benefits of large profits and taxes ultimately affect the “two points and one line”, that is, the increase in raw material prices leads to production.