①企业目标与政府目标的矛盾。从理论上讲、企业目标本应该只限于向社会提供合格的商品或服务并获得利润最大化。但在实践中企业目标多元化,除了本身应有的生产经营目标以外、还有企业管理目标、政府专业职能部门的对项要求目标。结果形成企业对政府全方位、多层次的依附。②财政负担与企业负担矛盾财政和企业都感到现在企业实现利润中自已分得的部分太少、并且连年下阵。其中的差距,相当一部分流入明沟和暗渠,即各种摊派集资、赞助、……。企业既要承担各种财政负担及其他不合理支出,又要保证职工收入增加、只有保两头、挤中间、技改能力逐年下阵。 1 The contradiction between corporate goals and government goals. In theory, corporate goals should have been limited to providing qualified goods or services to the community and maximizing profits. However, in practice, business objectives are diversified, in addition to their own production and management objectives, as well as corporate management objectives, and the requirements of the government’s professional functional departments. As a result, the company’s full and multi-level dependence on the government is formed. 2 Fiscal Burden and Business Burden Contradiction Fiscal and corporate organizations both feel that the companies themselves have made too little of their profits, and have been out of business for years. Among these gaps, a considerable portion of them flow into the open ditch and underdrain, that is, various kinds of apportioned funds, sponsorships,... Enterprises should not only bear various financial burdens and other unreasonable expenditures, but also ensure that the income of employees is increased. Only the insurance is guaranteed, the middle is squeezed, and the technological transformation capability is conducted year by year.