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剩余收益制的构思1987年春在蛇口出现,次年初,蛇口工业区总公司便在两家企业进行试点,并制订了《蛇口工业区直属公司剩余收益制章程》。实践表明,工业区各直属公司收益有了大幅度上升,资金收益率也呈明显回升。所谓“剩余收益制”是介于承包和股分制之间的一种企业制度,在形t式上接近承包制,在内容上接近股份制。它既能与公有制结合,又能与私有制结合,为此特别适应象蛇口工业区这样的混合经济。它不仅可适应计划价
The idea of the residual income system emerged in Shekou in the spring of 1987. At the beginning of the year, the head office of Shekou Industrial Zone conducted pilot projects in two enterprises and formulated the “Constitution for Residue Income of Companies Directly Under Shekou Industrial Zone”. Practice has shown that the income of each directly-affiliated company in the industrial zone has increased significantly, and the return on capital has also shown a significant rise. The so-called “residual income system” is an enterprise system between the contracting and the shareholding system. It is close to the contracting system in terms of form, and is close to the stock system in terms of content. It can be combined with public ownership and private ownership, and it is particularly suited to a mixed economy such as Shekou Industrial Zone. It can not only adapt to the planned price