Collect
Check out my collection
0
Useful +1
Contract operation
Responsibility system
It means China.
Enterprises owned by the whole people
Economic restructuring
One of the kinds taken in China
Production and management
Form of responsibility system. its
Basic principle
It is the base of the package, ensure that it is handed over, stay more than the overcollection, and compensate for the undercollection. It is the obligation of the enterprise to ensure that the base of the package is dead
State ownership
and
macroscopic
Right of economic management
In the economic realization; It is the right and responsibility of the enterprise to keep more than the overcollection and compensate for the undercollection
Enterprise management right
In the economic realization, too
Enterprise operator
And producers of enthusiasm, creative power source.
[1]
- Chinese name
- Contract management responsibility system
- foundation
- Socialist public ownership
- Basic form
- Two guarantees and one failure
- Basic principle
- Package dead base, ensure to hand over, overcollect more stay, undercollect self compensation
- grouping
- A form of production and management responsibility system
- fit
- Reform of the economic system of enterprises owned by the whole people
The contract management responsibility system is in
Socialist public ownership
On the basis of the principle of separation of ownership and management rights, through the signing of contracts, the responsibility, rights and interests between the state and the enterprise are determined, so that the enterprise has
autonomy
The management system. Its basic form is"
Two guarantees and one failure
That is, the enterprise guarantees the completion of the tax profit indicators specified in the contract, guarantees the completion of the technical transformation tasks stipulated by the state, and the total wage and salary
Realized profits and taxes
Hook it.
Law on Industrial Enterprises Owned by the Whole People and Its Related Regulations
(4)
Loss-making enterprises are responsible for reducing losses
. The contract management responsibility system has a base of overkill.
Make sure
The basic characteristics of handing over, overcollecting and overkeeping, undercollecting and self-compensating have better handled the problems between the state and enterprises
Interest relationship
It has aroused the enthusiasm of enterprises and enhanced the vitality of enterprises. A key problem in implementing the contract management responsibility system is to determine the base of contract reasonably. In addition to how the total wage is linked to the economic efficiency of the enterprise
Own funds
How to use and other issues should also be made in line with the actual provisions.
Article 1: Development and perfection
Industrial enterprises owned by the whole people
(hereinafter referred to as enterprises) contract management responsibility system to transform enterprises
Management mechanism
, Enhance
Enterprise vitality
, improve
Economic benefit
To enact these Regulations.
Article 2
Contract operation
The responsibility system is to adhere to the enterprise
Socialist ownership by the whole people
On the basis of the principle of separation of ownership and management rights, the relationship between responsibilities and rights of the state and enterprises shall be determined in the form of contract management contracts, so that enterprises can operate independently.
Own profit and loss
The management system.
Article 3 In implementing the contract management responsibility system, consideration must be given to the State, enterprises,
operator
and
producer
Interest, mobilization
Enterprise operator
And the enthusiasm of producers, tap the internal potential of enterprises,
Make sure
Turn over the profits to the state, enhance the ability of enterprises to develop themselves, and gradually improve the lives of workers.
Article 4 To implement the contract management responsibility system, enterprises shall earnestly implement it in accordance with the principle of combining responsibilities and rights
Autonomy in operation and management
To protect the business
Legal rights and interests
.
Article 5 The contract management responsibility system shall be implemented, and the company shall ensure that it is handed over to, and handed over to,
overcharge
The principle of over-retention and under-collection should be determined by the state and the enterprise
Distribution relation
.
Article 6 For the implementation of the contract management responsibility system, both parties to the contract must abide by the State
law
,
Laws and regulations
And its policies shall be subject to supervision by the relevant departments of the people's government.
Article 7 The contract management responsibility system shall be implemented by
State audit institution
And other audit organizations entrusted to the contract parties and enterprises
operator
Conduct an audit.
Article 8 The main contents of the contract management responsibility system shall be: to ensure that the profits are handed over to the State and that the tasks of technological transformation are completed and implemented
Gross wage
Linked to economic efficiency. On the basis of the above main contents, different enterprises can determine other contract contents according to the actual situation.
Enterprise Bankruptcy Law of the People's Republic of China (Trial Implementation)
The contracted management responsibility system is implemented to "guarantee the base number, ensure the handover,
overcharge
The basic content of the principle of "keep more and compensate for failure" is "double guarantee and hang up". Double insurance means that enterprises guarantee to complete the contract base and ensure that tax profits are paid; To ensure that the retained funds are used to complete the tasks of technological transformation determined by the State. A hang, refers to the total wage and
Enterprise economic benefit
Hook it. According to the nature of the industry,
Enterprise scale
And technical characteristics, its specific approach in different enterprises are not the same, mainly
Profit turned over to the state
Increase the amount of contract and turn over the base
Contract responsibility for profits
Sharing of excess income, underwriting the profits handed over by low-profit enterprises, and reducing losses (or subsidizing) enterprises. The income exceeding the base is left to the enterprise or shared proportionally.
The implementation of the contract management responsibility system is conducive to rationalizing the relationship between the state and enterprises, and sticking to enterprises
Ownership by the whole people
Nature under the premise of reforming the enterprise
Mode of operation
, expand
Enterprise autonomy
Enhance the vitality of enterprises; It is beneficial to promote the technological transformation of enterprises in order to enhance the durability of enterprises; Conducive to implementation
Principle of distribution according to work
To mobilize the enthusiasm of employees; It plays an important role in ensuring national financial revenue. However, there are still some problems to be solved in practice, such as the irregular base of contract, which makes it difficult to avoid the imbalance between enterprises. Determine the contracting base to form a one-to-one bargaining between the state and the enterprise,
Softening of fiscal constraints
;
Enterprise behavior
Short-term; How does the total salary compare
Enterprise economic benefit
Hooks, etc. The report of the 14th National Congress of the Communist Party of China in October 1992 stated: "The current operation
Contract system
It should be further improved."
The basic form of the contract management responsibility system is "double guarantee and one suspension", that is, the enterprise guarantees completion
contract
The determined tax profits shall be guaranteed to be used
Own funds
To complete the technological transformation tasks determined by the state, the total wage is linked to the realization of tax profits. The specific methods vary from place to place and from enterprise to enterprise.
For example,
Profit turned over to the state
(that is, profit and loss guarantee) there are the following main methods:
1.
As the profits turn over to the state increase, the responsibility is contracted
. That is, the enterprise handed over
Product tax
(or
Value-added tax
After that, on the basis of the verified base of profits to be turned over, the profits shall be turned over year by year at the prescribed increasing rate.
② the base of profits turned over to the state shall be entrusted with the responsibility.
Sharing of excess income
. Divided according to a fixed proportion, or according to different grades to determine different proportions.
③ Small profit enterprises to pay profits quota.
(4)
loss
(or subsidize) enterprises to reduce losses. Some of the excess base income is entirely reserved for enterprises, and some are regulated
Proportional sharing
.
The contract management responsibility system must be implemented by enterprises
operator
representative
contractor
Concluded with the employer
Contracting business contract
.
The awarding party
The relevant departments designated by the people's government shall be implemented by the contractor
Contract operation
The enterprise. In concluding a contract for contracting operations, both parties to the contract must adhere to the principles of equality, voluntariness and consultation. A contract for contracting operations shall generally include the following main clauses:
(1) the form of contracting;
(2) the term of contract;
(3) the amount of profits handed over or losses reduced;
(6) technological transformation tasks, maintenance and appreciation of national assets;
(8) Rights and obligations of both parties;
(10) To enterprises
operator
Reward and punishment;
(11) Other matters agreed upon by the parties to the contract.
The term of the contract shall generally not be less than three years. If the contract is established according to law, it has
Legal effect
Neither party may change or rescind it at will. The State Council has made decisions on taxes,
Tax rate
and
Mandatory planning
If the price of the product is significantly adjusted, both parties to the contract may negotiate the change according to the provisions of The State Council
Contracting business contract
. Due to the
Force majeure
Or because, through no fault of a party, it cannot be prevented
External cause
So that enterprises can not perform the contract
Business contract
Both parties may modify or terminate the contract through negotiation. Due to the contractor
Operation and management
When a business contract cannot be completed,
The awarding party
The right to propose to rescind the contracted operation contract. If the contractor is unable to perform the contract due to the employer's breach of contract, the contractor shall have the right to terminate the contract. Any dispute between the parties shall be settled through consultation. If no agreement can be reached through consultation, both parties may submit the contract to the State in accordance with the provisions of the contract
Administrative departments for industry and commerce
Apply for arbitration
; It may also bring a suit directly in a people's court in accordance with the provisions of the contracted operation contract.
An enterprise discusses the contract management responsibility system
The benefits of the contract management responsibility system are:
Asset management responsibility system
② Conducive to promotion
Technological progress
, Enhance
Enterprise development
The persistence of;
By the first half of 1987, China had 75% of large and medium-sized enterprises
State enterprise
Various contract management responsibility systems have been implemented, and the production of these enterprises has increased and
Realize tax profit
The situation is generally better than that of non-practising enterprises. The contract management responsibility system is applicable not only to large and medium-sized state-owned enterprises, but also to some industries. For example, oil,
Petrochemical industry
, coal,
metallurgy
Departments such as non-ferrous metals, railways, posts and telecommunications and civil aviation have also been implemented with reference to the above measures
input-output
Take care of it.
A key problem in implementing the contract management responsibility system is reasonable determination
contract
The base number. In addition, how does the total wage amount relate to the economic efficiency of the enterprise
Own funds
How to use,
Product price
How to determine,
Contract term
The length and so on must also be in line with the actual provisions.
