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改革开放前,我国企业的收益完全由国家统收统支,企业没有分配利润的自主权。从十一届三中全会开始,我国建立了企业基金制度,达标的企业可以留存部分利润,用于职工福利——企业留存的利润完全由员工享有;1979年下半年开始企业利润留存制度改革,企业根据产量、品种、质量、成本、利润等五项计划指标的完成程度,提取全部或大部分利润留成,并按核定的比例分别提取
Before the reform and opening up, the revenues of Chinese enterprises were completely remitted and remitted by the state, and the enterprises did not have the autonomy to distribute profits. Since the Third Plenary Session of the 11th Central Committee of the Chinese Communist Party, our country has set up a corporate fund system. The qualified enterprises can retain part of the profits for the employees’ benefits. The retained profits of the enterprises are entirely enjoyed by employees. In the second half of 1979, the reform of the enterprise profit retention system starts. The enterprise shall withdraw all or most of the profits according to the degree of completion of the five planned indicators such as output, variety, quality, cost and profit, and extract them separately according to the approved proportions