我县审计、财政、经委、体改办和县办在淮安毛巾厂、织布厂进行了一次联合调查。一样的基础两厂都是以织造为生的全民所有制企业,职工人数、生产规模、机器设备、工艺流程大体相同,定额销售利润率也基本一致。前几年,两厂都存在着吃大锅饭的问题,劳动纪律松弛,产品质量低劣,超耗浪费很大,经营性亏损严重,连续几年都靠财政补贴过日子。不同的做法 1984年下半年以来,两厂都想从建立经济责任制,改善企业内部分配关系入手,打开局面。但在实施过程中,却采取了不同的做法。毛巾厂在改革中,摆正三者关系,振奋精神,在深入调查研究,认真搞好测算的基础上,从1984年9月份起,大胆试行以“保留工资级差、基本工资全额计件”为主要形式的分配制度,全厂一律以二级工工资额为基本浮动工资,二级工以下取消基本工资,三级工以上的仅保留级差工资,统一根据产量、质量、消耗等指标,测算工序定额,制定工序工资单价,上不封顶,下不保底,各人按劳取酬,多劳多得,既有压力,又有吸引力,促进全厂上下左右一起出力。该厂还把职工的经济利益同企业的经济效益挂钩,在没有完成扭亏前,工人只按工序工资单价的90％计酬。1985年4月份开始盈利,对 The County Audit, Finance, Economic Commission, Economic Restructuring Office, and County Office conducted a joint investigation at Huaian Towel Factory and Weaving Factory. The same basic two plants are all people-owned enterprises that rely on weaving for their livelihood. The number of employees, production scale, equipment, and technological processes are basically the same, and the fixed sales profit rate is also basically the same. In the past few years, there was a problem of eating large pots at both factories. Labor discipline was slack, product quality was poor, waste of energy was great, and business losses were serious. For many years, they depended on financial subsidies to live. Different approaches Since the second half of 1984, the two factories have wanted to open up the situation by establishing an economic responsibility system and improving the internal distribution relations of enterprises. However, in the implementation process, different approaches have been taken. In the reform of the towel factory, the relationship between the three parties was put up and the spirit was invigorated. Based on in-depth investigations and studies and careful calculations, from September 1984 onwards, a tentative trial with “reserve wage differentials and basic wages” was boldly implemented. The main form of the distribution system is that the whole factory will use the second-level salary as the basic floating wage, the second-level worker will cancel the basic salary, and the third-level or higher worker will only retain the differential wage, and the production process shall be based on the indicators such as output, quality and consumption. Fixed quotas, the unit price of the process, not capped, under the guarantee, everyone pay according to labor, more work and more, both pressure, but also attractive, and promote the whole plant to work together. The factory also linked the economic interests of the employees with the economic benefits of the company. Before the deficit was completed, the workers were paid only at 90% of the unit price of the process. The profit began in April 1985.