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国务院发布的《全民所有制工业企业承包经营责任制暂行条例》(以下简称《条例》),商业企业可参照执行。笔者认为,商业企业在推行和完善承包经营责任制中,以下几个问题应作进一步研究: 一、承包利润基数的确定问题承包经营责任制的基本原则是“包死基数、确保上交、超收多留、欠收自补”。因此,科学而准确地确定承包利润基数,是承包经营的核心问题。目前,各地对承包利润基数一般是用“基数法”确定的,即上交利润基数以上年实绩或前三年平均数为依据确定,《条例》第十条也作同样规定。实际上,这种办法既不科学又不台理,存在着“鞭打快牛”、“抽肥补瘦”的问题。因此,要科学合理地确定承包利润基数和递增比例,就必须由企业主管部门和经济综合部门对企业认真搞好调查,合理评估现有经营能力,审计历史经营水平,预测未来发展潜力,并进行同行业横向对比,实事求是地测算、评估,对先进企业、应考虑到他们的挖潜工作比落后企业难度较大,基数和比例一定要定得适当;对落后企业,则要定得稍高一点,但又不是高不可攀。
The Provisional Regulations on Contracted Management Responsibility System for Ownership-Owned Industrial Enterprises promulgated by the State Council (hereinafter referred to as the “Regulations”) can be implemented by commercial enterprises. The author believes that the following issues should be further studied in commercial enterprises’ implementation and improvement of the contract responsibility system: 1. The determination of the base profit of the contracted business The basic principle of the contract responsibility system is the “basis of the death penalty, guarantee of delivery, and overpayment. Stay more, owed from the fill.“ Therefore, the scientific and accurate determination of the contracted profit base is the core issue of contracted operations. At present, the profit base of each country is generally determined by the ”base number method“, that is, the annual actual performance or the average of the previous three years of the profit base of the previous year is determined on the basis of the same, and Article 10 of the ”Regulations" also makes the same provision. In fact, this method is neither scientific nor rational, and there are problems such as “whipping up fast cows” and “drawing fat and filling up thins”. Therefore, in order to scientifically and reasonably determine the base profit and incremental proportion of the contract, it is necessary for the competent department of the enterprise and the economic comprehensive department to seriously investigate the enterprise, reasonably evaluate the existing operating capacity, audit the historical operating level, and predict the future development potential, and carry out In the horizontal comparison with the industry, realistic evaluation and assessment are necessary. For advanced enterprises, they should consider that their potential tapping work is more difficult than that of backward companies. The base number and proportion must be set appropriately. For backward companies, they must be set slightly higher. But it is not unattainable.