中共中央关于经济体制改革的决定明确指出,增强企业活力主要应该解决好两个方面的关系问题:一个是确立国家和全民所有制企业之间的正确关系;一个是确立职工和企业之间的正确关系. 在确立职工和企业之间的正确关系时,首先要解决职工不吃企业大锅饭问题,才能发挥企业和企业职工的积极性.破除企业的大锅饭,需要从两个方面着手:一是把大锅分成小锅,对一个一个单位的经济效益,一个一个职工的劳动成果都要算清;二是把铁饭锅变活,使职工的收入随经济效益和劳动贡献而浮动. The decision of the CPC Central Committee on the reform of the economic system clearly pointed out that the enhancement of the vitality of the enterprise should mainly resolve the relationship between the two aspects: one is to establish the correct relationship between the state and the enterprises under ownership by the entire people; the other is to establish the correct relationship between the employees and the enterprise. When establishing the correct relationship between employees and enterprises, we must first solve the problem of employees not eating the company’s big pot, in order to give full play to the enthusiasm of employees in enterprises and enterprises. To get rid of the company’s pot of rice, we need to start from two aspects: First, the big pot is divided into Small pot, the economic benefits of one unit, one worker’s labor results must be calculated; the second is to change the iron rice pot, so that the income of employees with the economic benefits and labor contributions and float.