当前,随着社会主义市场经济体制的建立、完善,火电施工企业走向市场在外部环境上存在着一些亟待解决和改善的主要问题: 1.当前对建筑行业实行的“微利”政策制约着施工企业的发展。 2.现行预算定额和综合取费标准与市场价值、价格关系严重背离,使火电施工企业往往陷入亏损经营,多干多贴的不良循环中。(1) 人工费超支严重。尽管国家已将由电力工业预算人工单价几度调整,但施工企业预算人工单价与实际发生的平均日工资和市场劳务价格相比,都相去甚远;在劳动保险方面,劳保支出已远远超过现有劳保费收入。劳动保险统筹基金原按产值1.35％计提,现按工资总额计提10％,工资总额包括外包工结算的人工费及管理费的一部分,而且外包工人员不在企业内部享受退休待遇,因此对外包工结算的人工费及部分管理费在 At present, with the establishment and perfection of the socialist market economic system, thermal power construction companies are facing the market in the external environment, there are some major problems that need to be resolved and improved: 1. The current “mini-profit” policy on the construction industry restricts construction companies. development of. 2. The current budget quotas and comprehensive fee collection standards have seriously deviated from the relationship between market value and price, which has caused thermal power construction companies to often fall into the wrong cycle of doing business at a loss and sticking to many posts. (1) Overdue labor costs are serious. Although the country has already adjusted the artificial unit price of the power industry budget several times, the artificial labor unit price of construction companies is far from the actual average daily wage and market labor price. In terms of labor insurance, labor insurance expenditure has far exceeded Labor insurance income. The labor insurance co-ordinating fund was originally accrued at 1.35% of the production value, and is now 10% of total wages. The total wage includes part of labor costs and management fees settled by outsourced workers, and outsourced workers are not entitled to retirement benefits within the enterprise. Settlement labor costs and some management fees are