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嵊县中爱乡近年来乡镇企业发展很快,1988年全乡的生产能力虽达2500万元以上,但经济效益却不理想,据13个实行承包制的乡办企业统计,百元销售创利额,承包前三年平均为10.05元,承包后三年平均为7.51元;百元产值工资含量,承包前三年平均为14.65元,承包后三年平均为16.17元。为什么创利额逐年减少,工资含量逐年增加呢?其原因主要有两点:一是对企业的工资支付失去控制,为了给职工多发工资,盈利企业可以少报利润,亏损企业可以多报亏损,谁也未对此提过异议;二是承包者负盈不负亏,不管是什么原因发生亏损,也不管亏损额有多大,总是不了了之。为了改变这种被动局面,本文拟就上述第一个问题谈一点个人设想。一、企业承包人经过竞争中标后,要制订出年度经营计划和工资发放期计划,乡镇企业要改变已往按月发工资的单一办法。经营计划的内容包括:
In recent years, township and village enterprises have developed rapidly. In 1988, the production capacity of the township was over 25 million yuan, but the economic benefits were not satisfactory. According to the statistics of the township-run enterprises that implemented the contracting system, a hundred yuan sales profitability. In the first three years of contracting, the average was 10.05 yuan, and the average after the contract was 7.51 yuan; the output value of the hundred yuan was the average of 14.65 yuan in the first three years of contracting, and the average was 16.17 yuan in the three years after contracting. Why do the profit-making amount decrease year by year, and the wage increase year by year? There are two main reasons: First, the wages of enterprises are out of control. In order to give employees more wages, profitable companies can report profits less, loss-making enterprises can overstate losses, who Nor has there been any objection to this; the second is that the contractor is not responsible for the loss. No matter what causes the loss, no matter how large the amount of loss, it is always gone. In order to change this passive situation, this article intends to discuss a bit of personal imagination on the first question above. 1. After the enterprise contractor has won the competition, he must work out an annual business plan and a wage distribution plan. The township and township enterprises must change the single method of paying monthly wages. The contents of the business plan include: