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建筑施工企业推行“百元产值工资含量包干”(由国家与企业,大致按百元施工产值提取十五元左右,作为企业职工工资与奖金计酬的切块包干,以下简称“百含”)办法已有多年。从实践看,该办法弊端很多,表现为: 一、由于“百含”以完成产值决定企业分配,不少施工企业的经营者,对企业主要经济指标的排列,首先是产值,其次才排上工程质量、经济效益。自觉或不自觉地走上用利润“买”产值,求含量以保职工收入。二、“百含”削弱了企业经济核算。由于成本越高,产值就越大,所以一些企业不惜通过提高成本来增加产值。因此,
Construction companies promote the implementation of the “hundred yuan output value and lump sum contracting” (by the state and enterprises, roughly drawing around RMB 15 per hundred yuan worth of construction output, as a decisive measure for the salaries and bonuses of the employees of the company, hereinafter referred to as “hundred”). For many years. In practice, this approach has a lot of drawbacks. It is expressed as follows: 1. Because “hundred” contains the output value to determine the distribution of enterprises, many operators of construction companies arrange the main economic indicators of the company. First, they are the output value, and then they are ranked first. Engineering quality and economic benefits. Conscientiously or unconsciously embark on the use of profits to “buy” the value of production, seeking content to protect employee income. Second, “Hundred Contains” weakens the enterprise’s economic accounting. Because the higher the cost, the greater the output value, so some companies do not hesitate to increase the output value by raising costs. therefore,