随着经济体制改革逐步开展,全民所有制工业企业不再是统收统支,而是实行独立核算,照章纳税、自负盈亏的经济实体。对企业不单是考核产值、产量指标,而重点要求提高经济效益。这样企业内部各工作岗位也不能再吃大锅饭,应在下达产量和其他指标的同时,将产品成本计划下达落实到有关职能部门、生产车间、各个工序。使每个职工都为企业承担一定的经济责任,共同来完成企业对国家、对社会应负担的责任。 With the gradual implementation of the reform of the economic system, the industrial enterprises under the ownership of the whole people are no longer unifying their revenues and expenditures, but are economic entities that make independent accounting, pay taxes according to regulations, and assume sole responsibility for their profits and losses. It is not only the assessment of output value and output index for enterprises, but the emphasis is on improving economic efficiency. In this way, all internal work positions can not eat big pots anymore. They should issue production plans and other indicators to the relevant functional departments, production workshops and processes. So that every worker undertakes certain economic responsibilities for the enterprise and accomplishes the responsibility that the enterprise should bear to the country and to the society.