资本主义企业和社会主义企业两者在企业性质和生产目的上有根本的不同,但现代商品生产作为社会化的大生产,在具体的经营、管理方法上则有某些共通之处.比如日本企业在提高经济效益上着实动了不少脑筋,化了不少功夫,其中一些做法可资我们借鉴. 一、创造利润的“五个要点” 日本国的企业集团是以盈利为目的的组织体,企业的管理者和经营者在创利过程中紧紧抓住了如下“五个要点”: Both capitalist and socialist enterprises are fundamentally different in the nature of their businesses and their production purposes. However, modern commodity production, as a large-scale social production, shares certain commonalities in terms of specific operations and management methods. For example, Japan Companies have implemented a lot of brains in improving economic efficiency, and they have made a lot of efforts. Some of these practices can be used for reference by us. First, the “Five Essentials” of Creating Profits The corporate groups in Japan are for profit. Organizations, managers and managers of enterprises have firmly grasped the following “five points” during the profit-making process: