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当前粮油工业企业确定基数的基本作法:一是实行绝对数承包,即以该企业最近三年来完成利税的平均数,加减预计的客观变化因素进行承包。二是实行相对数承包,即一方面考虑该企业最近三年的平均产值利税率或销售收入利税率,另一方面又下达计划完成加工量、销售收入总额等经济指标,进行配合使用。我认为这些基数测算方法,只是在本企业内进行纵向比较,缺乏竞争机制,而且易于出现鞭打快牛的现象。同时由于这种基数的测算方法不科学,承包基数究竟应比平均数高多少,难以
The current basic practice for grain and oil industry enterprises to determine the base number: First, the implementation of absolute number contracting, that is, the company’s average profit tax over the past three years, plus or minus the expected changes in the objective of contracting. Second, the implementation of relative number contracting, that is, on the one hand to consider the company’s average output value of the last three years profit and tax rate or sales income tax rate, on the other hand, it also issued plans to complete the processing volume, total sales revenue and other economic indicators, with the use of. I think that these methods for calculating cardinality are only for vertical comparison within the company, lack of competition mechanism, and prone to whipping. At the same time, since the calculation method of this base is unscientific, how much the contract base should be higher than the average, it is difficult to