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企业实行承包制以后,在一定程度上调动了企业的生产积极性,但是随着企业的发展,承包制也暴露出一些问题,加上外部环境的变化,企业面临着重重困难。主要表现在: 1、承包制本身存在的问题 (1)承包基数问题。承包基数非规范化,一般是以上年上交的利润额而定,上一年上交的利润高,基数就多;反之,基数则低,必然给企业带来新的“苦乐不均”。同时,在原材料价格发生很大变化时,承包基数受冲击,企业积极性下降。 (2)承包指标的简单化,多数没有跳出传统的利润承包的格局,只有产值,利润、质量、产量、留利资金中生产发展基金、福利基金、奖励基金分配比率等“刚性”指标,而没有“软性”指
After the implementation of the contracting system, enterprises have mobilized the production enthusiasm of the enterprise to a certain extent. However, with the development of the enterprise, the contracting system has also exposed some problems. Coupled with changes in the external environment, the enterprises are faced with many difficulties. Mainly manifested in: 1. Problems with contracting system itself (1) Contracting base problem. The non-standardization of the contracting base is generally determined by the amount of profits turned in the previous year. The profits turned in the previous year are high, and the base number is high; conversely, the low base is bound to bring new “unhappiness” to the enterprise. At the same time, when the prices of raw materials have undergone major changes, the contract base has been affected and the enthusiasm of enterprises has declined. (2) Most of the simplification of contractual indicators did not jump out of the traditional pattern of profit contracting. Only the “rigid” indicators such as production value, profit, quality, output, and profit-making fund’s production and development funds, welfare funds, and bonus fund distribution ratios, etc. There is no “softness”