一、着眼点,改善和强化企业内部管理国营商业批发企业经济效益下降的原因,众说纷纭。有的说是需求问题,有的说是资金及筹资成本问题,有的说是价格问题,也有的说是税制问题。我认为,所有这些问题虽然都是影响经济效益的重要因素,但不是决定因素。其决定因素在于企业本身的内部管理。管理也是生产力,它通过对劳动者和生产资料的科学配置,最大限度地激发劳动者的劳动积极性,提高生产资料的使用价值,达到推动企业提高经济效益的目的。李鹏总理在中央工作会议上的讲话指出,现在不少企业管理水平低,甚至生产秩序混乱,给企业和整个国民经济带来很大损失。这一论断完全符合批发企业的实际。当前批发企业在内部管理上存 First, focus, improve and strengthen internal management of state-owned commercial wholesale business decline in the economic benefits of the reasons for divergent opinions. Some said that the demand problem, some say that the cost of capital and financing costs, some say the price issue, others say that the tax system. I think all these issues are important factors that affect economic efficiency, but they are not the determining factor. The deciding factor lies in the internal management of the enterprise itself. Management is also a productive force. Through the scientific allocation of laborers and means of production, it maximizes the enthusiasm of laborers and increases the value of the means of production so as to promote their economic benefits. In his speech at the Central Working Conference, Premier Li Peng pointed out that nowadays many enterprises have a low management level and even chaos in their production order, which has caused great losses to the enterprises and the entire national economy. This conclusion is fully in line with the actual wholesale enterprises. The current wholesale enterprises in the internal management of the deposit