北京光学仪器厂是生产经纬仪、精密天平等产品的中型企业。1980年下半年开始试行以税代利、自负盈亏。两年多来的实践证明,这是一种有生命力的经济责任制形式。一、自负盈亏调动了企业提高经济效益的内在动力我们认为,目前多数企业中实行的全额留成办法最大的弊病是,国家、企业共负盈亏,对企业压力不大。实行“以税代利、自负盈亏”,失去了“统收统支”的靠山,责任更大了。更能体现企业是一个相对独立的经济实体,更能调动企业发展生产,提高经济效益的积极性,企业掌握的机动财力也多了。由于国民经济的调整,在开始自负盈亏改革试点时,我们碰到了一些主要产品物资部门不再收购的困难。企业实现利润大幅度下降,两年两度滑向“谷底”,到了亏损的边缘。近三年来,我们靠着自负盈亏的政策,把全厂职工动员起来,在生产、经营、工资,奖励制度上进行一系列的改革,扭转了被动局面: Beijing Optical Instrument Factory is a medium-sized enterprise that produces theodolites, precision days and equal products. In the second half of 1980, it began to implement tax-based profits and self-financing. The practice of more than two years has proved that this is a viable form of economic responsibility. I. Self-financed profit and loss mobilize the internal driving force for improving economic efficiency We believe that the most serious drawback of the full retention measure implemented by most companies is that the state and the enterprise bear a total of profits and losses, and there is little pressure on the company. The implementation of “tax-for-interest, self-financing” and the loss of the “collective revenue and expenditure” backers have greater responsibility. It can better reflect that the enterprise is a relatively independent economic entity that can mobilize the enterprises to develop production and increase their enthusiasm for economic efficiency. The enterprises also have more mobility and financial resources. Due to the adjustment of the national economy, when we started the pilot project of self-financed profit and loss reform, we encountered difficulties in the acquisition of some major product materials departments. The profits of enterprises have dropped drastically, and they have slipped to the bottom two times in two years and have reached the edge of losses. In the past three years, we have been relying on a policy of self-financing to mobilize employees throughout the factory and carry out a series of reforms in the production, management, wages, and reward systems to reverse the passive situation: