承包经营责任制是经济体制改革的一项重要内容,贯彻这种制度,对于搞活企业经营,促进生产力的发展起到了巨大的作用。由于承包经营责任制试行不久,还存在着一些需要完善的地方,其中如何科学地确定承包基数,是承包经营中亟需探讨的一个课题。现行确定承包基数的方法存在以下问题: 1.大都以承包企业前三年的平均利润作为主要依据,没有充分考虑同行业的平均水平,造成先进企业的基数越抬越高,后进企业基数越压越低;新企业因没有依据,则就低不就高。先进企业起点高,超基数的难度较大;后进企业和新建企业起点低,超基数的潜力很大。因此,后进企业和新企业的承包人往往可以拿到巨额的奖金,先进企业的承包人反而所得甚少。 2.确定承包基数时,大多数以企业从事简单再 The contract responsibility system is an important part of the reform of the economic system. Implementing this system has played a huge role in invigorating business operations and promoting the development of productivity. Due to the trial implementation of the contract responsibility system, there are still some areas that need to be improved. How to scientifically determine the contract base is a topic that needs to be discussed in the contract management. The current method of determining the contract base has the following problems: 1. Most of the contracting companies use the average profit of the first three years as the main basis, and do not fully consider the average level of the industry, resulting in the higher and higher base of the advanced companies, and the base number of the backward companies has been reduced. The lower the price, the lower the new business is, the lower the price is. Advanced companies have a high starting point, and the difficulty of the superbase is high. The starting points for latecomers and new construction companies are low, and the potential for superbase is high. As a result, contractors of latecomers and newcomers can often get huge bonuses, while contractors of advanced companies get very little. 2. When determining the base number of contracts, most companies simply engage in