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目前,有些企业管理部门(或集团公司)与所属企业签订年度经营责任合同,年终根据经营指标完成情况进行奖惩兑现,以此来调动经营者的积极性,增加他们的压力。由于各单位经济效益情况不同,而经济效益又与经营者和职工的切身利益挂钩。一些企业为了“适应”经营指标的需要,往往采取人为调节利润的方法。经济效益较好的企业一般会
At present, some enterprise management departments (or group companies) sign annual operational responsibility contracts with affiliated companies, and rewards and punishments are made according to the completion of business indicators at the year-end, in order to arouse the enthusiasm of operators and increase their pressure. Due to the different economic benefits of each unit, the economic benefits are linked to the vital interests of the operators and employees. Some enterprises tend to adopt a man-made method of adjusting profits in order to meet the needs of the “adaptive” business indicators. Enterprises with good economic returns generally will