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企业承包经营后,为了体现按劳分配原则,控制消费基金过快增长,西北煤机总厂一厂自1989年以来,坚持在厂内实行奖金税制度,增强了职工的主人翁意识,深化了企业内部改革。一、问题的提出1988年,该厂划小核算单位,分级承包经营。同时,向车间扩权,鼓励厂属各单位在完成主导产品生产以外,开展多种经营创收。自1988年4月到年底,全厂多种经营项目共创收245.6万元,提取奖金共计35.77万元,相当于该厂人均增收130元。厂里创收,职工个人多得,调动了广大职工发展生产的积极性。但是,带来如下问题。
After the contracting operation of enterprises, in order to reflect the principle of distribution according to work and control the excessive growth of consumer funds, a plant of Northwest Coal Machine Factory has insisted on the bonus tax system in the factory since 1989, strengthened the sense of ownership of the employees and deepened the enterprises Internal reform. First, the issue raised In 1988, the plant planning small accounting units, classified contracted management. At the same time, it will expand its power to the workshop and encourage factories to carry out various business revenue-generating activities in addition to the production of leading products. From April 1988 to the end of the year, a total of 2,456,000 yuan has been earned through various management projects in the entire factory, a total of 351,700 yuan in prize money has been withdrawn, representing an increase of 130 yuan per capita for the plant. The factory income, personal more employees, mobilized the enthusiasm of the majority of workers to develop production. However, it brings the following problems.