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作者认为:企业是一个载体,载体无法负盈亏,“企业自负盈亏”的实质是所有者负盈亏,但只应以出资额为限有限责任负亏。作为载体,企业无所谓积极性,积极性实质上是指员工或所有者的积极性,提高效益的积极性是员工应具有的,而扩张资产的积极性应是所有者的。对一般企业,国有资产可退出,其出售的钱由国家用于重点行业投入;对重点行业,国家应采取出售部分产权、改革价格消除政策性亏损、调动员工提高效益的积极性和坚持对亏损企业只负以国有资产为限的有限责任等措施来甩掉国家无限负亏的包袱。
The author believes that: the company is a carrier, the carrier can not be responsible for the profit and loss, “the company’s own profits and losses,” the essence of the owner is responsible for profits and losses, but should only be limited to the amount of capital contributions limited liability losses. As a carrier, an enterprise does not have any enthusiasm. The enthusiasm essentially means the enthusiasm of the employee or the owner. The enthusiasm for improving the benefit is what the employee should have, and the enthusiasm for expanding the asset should be the owner. For general enterprises, state-owned assets can be withdrawn, and the money they sell is used by the state for key industries; for key industries, the state should adopt the enthusiasm of selling part of property rights, reforming prices to eliminate policy losses, mobilizing employees to increase efficiency, and persisting in loss-making enterprises. Only a limited liability, such as limited to state-owned assets, will be used to get rid of the country’s burden of unlimited losses.