Brief introduction of industrial enterprises
Enterprise is the most common and basic economic organization in modern society. Enterprise is a concept of historical category, the product of social and economic development to a certain historical stage, and the product of modern socialized mass production and commodity economy. In the slave society and feudal society dominated by natural economy, modern enterprise organizations will not be produced. Only in capitalist society, due to the rapid development of productive forces and the extensive development of commodity economy, the basic economic unit of society has undergone fundamental changes. In order to meet the requirements of developed productive forces, a large number of modern capitalist enterprises have emerged on the basis of private ownership of capitalist means of production. It provides the most favorable and effective structural conditions and production occasions for capitalists to continuously extract the surplus value of the proletariat and constantly grab high profits. Therefore, in the process of capitalist development, it has also been constantly updated and developed. From the early sole proprietorship enterprises to partnership enterprises, to limited liability companies and joint-stock companies, there has been an economic pattern in which various forms of enterprises mainly companies coexist.
Socialist society is a planned commodity economy society based on socialized large-scale production and public ownership of means of production, so this economic organization form of enterprises must exist in large numbers and continue to develop.
Characteristics of industrial enterprises
The main characteristics and basic attributes that industrial enterprises should have are:
(1) An industrial enterprise is an economic organization.
This feature shows its economy and organization. Economy means that it is an organization in the economic field; It is the grass-roots organization and economic cell in the national economic system; Engaged in productive and operational economic activities; The pursuit is economic benefits. Organization means that it is a unity composed of legal procedures; This is an economic unity; Technical unification; Unity in foreign relations.
It must be clearly recognized that it is an economic organization. It is not a political, military, cultural or administrative organization. This is the basic point of legislating for industrial enterprises and establishing their status and tasks. But it is also on this issue that we have serious deviations and mistakes. In the past, we actually regarded industrial enterprises as administrative agencies, and industrial enterprises were regarded as administrative vassals. Industrial enterprises are only administrative appendages and have no independent status and interests.
(2) Industrial enterprises are economic organizations engaged in the production and operation of industrial commodities.
This feature shows the commodity and industrial nature of its products. Commerciality refers to modern industrial enterprises engaged in commodity production and business activities. The products (or services) they produce are all in the form of commodities and need to be put into the market. Only by transforming individual labor into socially necessary labor and gaining social recognition can we realize our own use value and value. Therefore, modern industrial enterprises are certain commodity producers and operators. Industry refers to the industrial nature of the products or services it produces and operates, and is an industrial product or service. These characteristics and attributes of industrial enterprises also laid the foundation for the purpose and basic tasks of industrial enterprises.
(3) Industrial enterprises are economic organizations that carry out independent accounting and are responsible for their own profits and losses.
This feature shows its economic autonomy and profitability. Independence refers to the economic independence of industrial enterprises. Have their own disposable property, have their own independent interests, carry out independent accounting and be responsible for their own profits and losses. These are also the key issues and basic goals of our economic system reform. This feature distinguishes it from institutions and internal organizations.
Profitability means that industrial enterprises should constantly create value, gain profits and increase accumulation in their own economic activities. From the purpose and essence of its establishment, industrial enterprises should not only meet social needs in use value, but also realize value proliferation and create profits. Socialist industrial enterprises should also pay attention to economic benefits.
(4) Industrial enterprises are legal persons who can enjoy economic rights and undertake economic obligations.
This feature shows the independence and humanization of its law. Legal independence means that it is a legal subject and can independently enjoy economic rights and undertake economic obligations. Legal person refers to the enterprise legal person qualification obtained according to law, which is recognized and protected by the state.
Classification of industrial enterprises
(A) according to the economic nature of industrial enterprises
There are many ways to divide it. For example, according to the production process, it is divided into raw material industrial enterprises, processing industrial enterprises and assembly industrial enterprises, and for example, it is divided into heavy industrial enterprises and light industrial enterprises according to industries and products. ?
(2) According to the organizational structure and complexity of industrial enterprises.
1, single enterprise. (single factory enterprise) that is, the factory is an enterprise. It consists of a unified management organization and several workshops, sections and teams closely related to production technology. Unified operation of the whole plant, profit and loss accounting and external contact.
2. Joint ventures. An economic union composed of two or more factories and enterprises with the same nature or closely related to production, labor, technology and technological process.
Due to the compactness of its organizational structure and the qualifications of legal subjects, the situation of joint ventures is not the same, and some may not be legal persons. There are two kinds of existing laws and regulations:
(1) According to the Regulations on Further Promoting Horizontal Economic Union issued by the State Council 1986, it is divided into: compact; Semi-compact type and loose type.
(2) There are three forms of joint venture in1986 General Principles of Civil Law: legal person joint venture (Article 5 1); Partnership enterprises (Article 52) and contract enterprises (Article 53).
(3) According to the production scale of industrial enterprises
Can be divided into large industrial enterprises; Medium-sized industrial enterprises; Small industrial enterprises.
Different countries have different regulations on what criteria to use to distinguish between large, medium and small. China mainly adopts the standard of production scale (production capacity) and the standard of investment. 1988 On April 5, the State Economic Commission, the State Planning Commission, the National Bureau of Statistics, the Ministry of Finance, and the Ministry of Labor and Personnel jointly issued the "Standards for the Classification of Large, Medium and Small Industrial Enterprises", which divided industrial enterprises into: Big (first grade, second grade); Medium (medium first gear, medium second gear); Small. In addition, on September 1984 and 18, the standards for small enterprises stipulated in the "Trial Measures for the Second Step of Changing State-owned Enterprises' Fees into Taxes" approved by the Ministry of Finance of the State Council are still valid and implemented according to the original provisions. Beijing, Tianjin and Shanghai, whose original value of fixed assets does not exceed 4 million yuan and annual profits do not exceed 400,000 yuan, are small state-owned industrial enterprises. Other provinces and regions with original fixed assets of no more than 3 million yuan and annual profits of no more than 300,000 yuan are small state-owned industrial enterprises. For-profit enterprises that meet the above conditions shall pay income tax according to the new eight-level excess progressive tax.
(4) Enterprises classified by ownership of means of production.
In China, it can be divided into: industrial enterprises owned by the whole people; Collective-owned industrial enterprises (urban collective-owned enterprises and rural collective-owned enterprises); Private enterprises; Foreign-invested enterprises (Chinese-foreign joint ventures, Chinese-foreign cooperative enterprises and wholly foreign-owned enterprises). The three are actually different. The first two, if China is a state-owned enterprise, should belong to the nature of state capitalism; The latter is a capitalist private enterprise).