江汉石油职工大学学报
江漢石油職工大學學報
강한석유직공대학학보
JOURNAL OF JIANGHAN PETROLEUM UNIVERSITY OF STAFF AND WORKERS
2015年
2期
101-103
,共3页
内部经济责任制%效益考核%财务指标%经济效益
內部經濟責任製%效益攷覈%財務指標%經濟效益
내부경제책임제%효익고핵%재무지표%경제효익
Internal Economic Responsibility System%Profit Evaluation%Financial Index%Economic Benefit
企业内部经济责任制在油田实施了很多年，在提高企业管理水平、调动企业生产经营积极性上，起到了很大作用。传统的经济责任制财务指标和目前的经济责任制考核在考核的方式、角度和兑现方式上不同。要加强效益指标考核，建设不设原油产量硬性指标任务；不分预算外调整因素，实现完全的利润考核；不分增量存量利润，实现投资成本一体化利润的绝对考核。
企業內部經濟責任製在油田實施瞭很多年，在提高企業管理水平、調動企業生產經營積極性上，起到瞭很大作用。傳統的經濟責任製財務指標和目前的經濟責任製攷覈在攷覈的方式、角度和兌現方式上不同。要加彊效益指標攷覈，建設不設原油產量硬性指標任務；不分預算外調整因素，實現完全的利潤攷覈；不分增量存量利潤，實現投資成本一體化利潤的絕對攷覈。
기업내부경제책임제재유전실시료흔다년，재제고기업관리수평、조동기업생산경영적겁성상，기도료흔대작용。전통적경제책임제재무지표화목전적경제책임제고핵재고핵적방식、각도화태현방식상불동。요가강효익지표고핵，건설불설원유산량경성지표임무；불분예산외조정인소，실현완전적리윤고핵；불분증량존량리윤，실현투자성본일체화리윤적절대고핵。
Inner-enterprise economic responsibility system has played an important in improving enterprise manage‐ment level and in arousing its initiative with business operation .There is a difference between traditional financial in‐dex of economic responsibility system and present one in terms of assessment mode ,point of view and reward mode . To strengthen assessment on performance indicator ,it is suggested that crude output rigid index task be not set ;that pure profit evaluation be implemented regardless of extra -budgetary adjustment factors and that absolute assess‐ment on integration profit of cost investment be performed regardless of profits of increment and inventory .
