吸收国外先进经验　提高企业管理水平─—上海汽轮机厂与美国西屋电气公司合资后双方在管理和观念上的差异

Absorbing Foreign Advanced Experienceimproving the Management of Enterprises

美国西屋电气公司的管理以成本为中心，对提高生产效率、改进质量和提高企业效益十分有益，并将成功地发挥员工潜力，促进企业发展。

In Westinghouse Electric Corporation, AInerica, the cost is the center of manage-ment. It is helpful to raising productivity, improving quality and increasing benefit of enterprises,and will be successful in tapping the potential of workers and promoting development of enterprises.