大连冷冻机厂是我国生产制冷设备的专业厂之一。近几年来,该厂发展了多种形式的横向联合,使企业的经济效益每年以10%以上的速度稳步增长。1985年,在原材料涨价的情况下,该厂仍取得了比较好的经济效益,与联合前的1980年相比,产量提高了75%,品种增加了66%,产值提高了91%,实现利税增长76.5%,被国家经委评为全国经济效益先进单位。一、发展多种形式的联合体企业联合要从发展生产的原则出发,使联合体向着多渠道,多形式,多层次的方向发展,使生产经营全过程的联合配套成龙。只有这样,才能更好地发挥联合的力量和优 Dalian Refrigeration Machine Factory is one of the professional plants for producing refrigeration equipment in China. In recent years, the plant has developed various forms of horizontal integration, so that the economic benefits of the company will grow steadily at a rate of more than 10% per year. In 1985, with the increase in raw material prices, the plant still achieved relatively good economic benefits. Compared with the pre-combination 1980, the output increased by 75%, the variety increased by 66%, and the output value increased by 91%. The profit and tax increase was 76.5%, which was rated as National Advanced Unit of Economic Benefit by the State Economic Commission. First, the development of joint ventures of various forms must be based on the principle of developing production, so that the consortium will develop in a multi-channel, multi-form, and multi-level direction, so that the entire process of production and operation will be supported by the joint process. Only in this way can we better develop the strength and excellence of the alliance.