一个企业的生产力能否进一步发展,潜力能否充分发挥,要看企业内部的层层承包经济责任制是否落实。在很大程度上取决于是否与企业内部的全面经济核算结合起来。这是当前一个值得引进重视的问题。一、当前的现状与分析当前的现状存在着以下两方面的问题。一方面是内部承包与内部核算脱节,主要表现在:1.内部承包的指标(如劳动工日定额、材料消耗定额、工资含量指标、降低成本指标、质量等级指标及安全考核指标等)大多不全不实,不是通过企业内部核算机构进行测算,随意性较多。2.内部承包没有做到“三全”(全员、全过程、全项目),没有按内部核算的工程项目归口。往往在某些任务紧迫时候搞一些单项的、少数的或个别 Whether or not a company’s productivity can be further developed and whether its potential can be fully exerted depends on whether or not the enterprise’s internal contractual economic responsibility system is implemented. It depends to a large extent on whether it is integrated with the overall economic accounting within the company. This is the current issue that deserves to be introduced. First, the current status and analysis of the current status There are the following two issues. On the one hand, there is a disconnect between internal contracting and internal accounting. The main manifestations are as follows: 1. Indicators of internal contracting (such as labor quota, material consumption quota, salary content index, cost reduction index, quality level index, and safety assessment index, etc.) are mostly incomplete It is not true that it is not measured by the internal accounting agency of the company and there is more arbitrariness. 2. Internal contracting has failed to achieve “Three Fulls” (all employees, the whole process, and the entire project), and has not been centralized under the project of internal accounting. They often engage in individual, minority or individual tasks when certain tasks are urgent