I
摘 要
国有企业改革早已不是一个时兴的话题，如今绝大多数的国有企业均已改制
改革完成。产权清晰，权责明确，政企分开，管理科学的企业管理制度已经得到
了普遍的推广。XX 锅炉厂改制改革的步伐稍慢，也终在 2012 完成了股权集中的
改制，全厂上下气象一新，开始了新的征程。笔者有幸参加了改制改革的全过程，
也在其中提了不少的建议。回头看来，觉得这个厂子发生的事情非常具有典型性，
非常值得我们研究。

制定科学的，明确的经济责任制是工厂提高效率、降低成本的关键。企业改
制重组的目的也就是变革不合理的经济责任制度。本文通过锅炉厂组织架构的重
设，生产供应部与销售部的拆分合并，人员调整重组，关键制度的调整重设来保
障 XX 锅炉厂的变革与振兴。本文着重设计了降低成本提高企业效率的承包责任
制和企业各项运作的核心制度——合同评审制度。

关键词：锅炉厂；弊病分析；变革设计I
Abstract
The reform of state-owned enterprises is not a fashionable topic, now most of
state-owned enterprises have been completed restructuring reform. Clear property rights,
powers and responsibilities clear, separate government functions from enterprise
management, management of the scientific enterprise management system has already
obtained the universal promotion. XX boiler factory restructuring reform pace slightly
slower, also ended in 2012 completed the restructuring of ownership concentration, the
up and down a new weather, to start a new journey. I have the honor to participate in the
whole process of the reform, but also a number of recommendations in the. In retrospect,
feel that this factory happening is very typical, very worthy of our study.
Formulate a scientific, economic responsibility is clear factory to improve
efficiency, reduce the cost are the key. Enterprise restructuring aims to change the
economic responsibility system is not reasonable. In this paper, through the boiler
factory organization reset, Split Merge production supply department and sales
department, personnel restructuring, the key system design to ensure the reform and
adjustment of the revitalization of the XX boiler plant. The paper designed to reduce the
cost and improve the efficiency of enterprise contract responsibility system and the
operation of the core system -- the contract review system.
Key words: Boiler plant; Ills analysts; Change in design