效益考核方式下内部经济责任制考核的几点思考

Reflections of Evaluation of Internal Economic Responsibility System Based on Efficiency

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。

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 .