湖南省国营钱粮湖糖厂是一个生产食糖、酒精、纤维板等多种产品的综合生产型企业。他们在深化企业改革中从本厂实际出发,以加强财务管理为轴心,在生产经营中引入竞争机制,置生产者于竞争环境之中。一是在确定生产、财务计划任务时引入竞争因子。厂部根据全年总的生产任务,把产量、质量、成本控制额、安全率、计划生育等六大指标下达到车间,由车间主任根据这些指标在全厂职代会和全体干部会上立下责任状,完不成生产任务的按全厂平奖金的10％扣罚负责人的奖金,完成生产任务的 Hunan State-owned Qianlianghu Sugar Factory is an integrated production enterprise that produces sugar, alcohol, fiberboard and other products. In deepening the reform of the enterprise, they set out from the actual conditions of the factory, strengthened the financial management as the axis, introduced a competition mechanism in the production and operation, and placed producers in a competitive environment. The first is the introduction of competition factors when determining production and financial planning tasks. According to the total production tasks of the whole year, the plant department has arrived at the workshop with six indicators such as output, quality, cost control, safety rate and family planning. The workshop director will set up the staff representative meeting and all the officers’ committees in the whole factory according to these indicators. Under the responsibility, 10% of the whole plant flat bonus will be deducted from the responsible person’s bonus for completing production tasks.