两年来,扩大企业自主权,改革财务管理体制,实行利润留成办法使企业发生了很大的变化,改革是成功的。主要问题是不同行业和同样规模的企业之间,利润留成多少与企业经营管理水平的高低不成正比,留给企业的利润悬殊较大,“苦乐不均”的现象比较严重。当前需要总结经验,不断完善利润留成办法,是财务改革的一个重要课题。有人主张在大中城市以主管局和公司为单位提取留成,以解决这一矛盾,有城市也在试 In the past two years, the expansion of enterprise autonomy, the reform of the financial management system, and the implementation of profit retention measures have caused great changes in the company and the reform has been successful. The main problem is that between different industries and enterprises of the same size, the profit retention is not directly proportional to the level of the company’s operation and management, leaving the company with a large disparity in profits, and the phenomenon of “unbalanced enjoyment” is more serious. At present, it is necessary to sum up experience and continuously improve profit retention methods. This is an important issue for financial reform. Some people have advocated that in large and medium-sized cities, the offices and companies should be retained to resolve this conflict. Some cities are also trying