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

作　　者：冯少华[1] 

机构地区：[1]中国石化江汉油田分公司荆州采油厂,湖北荆州434020

出　　处：《江汉石油职工大学学报》2015年第2期101-103,共3页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：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 .

关 键 词：内部经济责任制 效益考核 财务指标 经济效益 

分 类 号：F272.5[经济管理—企业管理]