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一、怎样对待承包合同中的基数不合理问题。目前有相当一部分承包企业存在着基数不合理的问题,就我市而言,主要表现在以下三方面:(1) 承包基数按前三年报表指标平均数确定,未考虑潜盈因素(主要有应转未转收入和挤占成本费用两项),造成承包基数偏低。(2) 对设备技术改造、生产能力提高考虑不足。例如我市汽配二厂计划1988年利用外资引进汽车电动刮水器制造设备及技术,1989年投产,投产后年新增销售收入1,230万元,年新增利税258万元,在承包基数中,对这些情况未予充分考虑。(3) 物价上涨因素难以预测,如1989年市钢厂全年实现利润
First, how to deal with the irrational base number in the contract. At present, a considerable number of contracted companies have irrational bases. In terms of the city, they mainly perform in the following three aspects: (1) The contract base is determined based on the average number of indicators in the previous three years, without considering the underlying factors (mainly The two items of non-transferred income and cost of cost should be transferred, resulting in a low base of contract. (2) Inadequate consideration of equipment technological transformation and improvement of production capacity. For example, the city’s Auto Parts Factory planned to use foreign capital to introduce electric vehicle wiper manufacturing equipment and technology in 1988. It was put into production in 1989, and the annual new sales revenue was 12.3 million yuan after the start of production. The annual new profit tax was 2.58 million yuan. Among the contract bases, These conditions are not fully considered. (3) It is difficult to predict the factors of price increase, such as the annual profits of the city’s steel mills in 1989