关于股份有限公司的几个问题

来源 :广西会计 | 被引量 : 0次 | 上传用户:ccyyttaa
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
一、经济体制改革与股份制企业的提出近几年来,随着改革开放政策的进一步深入贯彻,国民经济有了很大的发展,但是确实也存在不少问题,其中最突出的便是经济效益逐年下降,特别是占国民经济主导地位的国营经济。许多国营企业产品成本年年上升,资金周转不灵,税利上缴一年比一年减少,这种情况至今未见好转。有些同志认为,这是国营企业缺少活力所致,于是提出用股份制来改造国营企业的全民所有制,以摆脱这个局面。我认为,这是开错了药方。我们知道社会主义社会的基本条件:一是生产资料的公有制;二是按劳分配制。只有有了生产资料公有制,才能消灭人剥削人的不合理制度。只有有了按劳分配制,才能在取消私有制后仍能调动人的积极性。当前国营企业经济效益之所以低下,根本原因在于劳动生产率不高,在于人们没有努力工作。为什么国营企业的效益不如乡镇企业,乡镇企业的效益不如中外合资企业,根本原因也在于国营企业的分配是平均主义的, First, the reform of the economic system and the introduction of joint-stock enterprises In recent years, with the further implementation of the reform and opening-up policy, the national economy has made great progress, but there are indeed many problems, the most prominent of which is the economic benefits year by year. Decline, especially the state-owned economy that dominates the national economy. The product cost of many state-owned enterprises has risen year after year, the cash flow has been weak, and tax profits have been reduced year by year. This situation has not seen any improvement. Some comrades believe that this is due to the lack of vitality of the state-owned enterprises. Therefore, we propose to use joint-stock system to transform the state ownership of state-owned enterprises to get rid of this situation. I think this is the wrong prescription. We know the basic conditions of a socialist society: First, the public ownership of the means of production; second, the distribution according to work. Only with the public ownership of means of production can an unreasonable system of human exploitation be eliminated. Only if there is a distribution system according to work can one mobilize people’s enthusiasm after the removal of private ownership. The current reason for the low economic efficiency of state-owned enterprises is that the basic reason is that labor productivity is not high, because people do not work hard. Why the benefits of state-owned enterprises are not as good as those of township enterprises, and the benefits of township enterprises are not as good as those of Chinese-foreign joint ventures. The fundamental reason is that the distribution of state-owned enterprises is egalitarian.
其他文献
今年,是毛泽东等老一辈无产阶级革命家号召开展“向雷锋同志学习”活动三十五周年,也是全党、全军贯彻党的十五大精神,高举邓小平理论的伟大旗帜,加快改革步伐非常重要的一
近年来,平邑县深入开展“平安乡村”建设,为新农村建设创造了平安和谐的社会环境。健全规范化基层综治工作网络。目前,全县12个镇、街道、开发区和长山生态保护区都建立了规
详细论述了在某核电厂一期工程设计中,核岛火灾自动报警系统一系列的设计改进,加强了火灾自动报警系统功能性,可靠性和有效性得以提高。 In the first phase of a nuclear p
Background and study aims: It would be desirable to develop minimally invasive methods of tissue diagnosis from lymph nodes as well as solid lesions in the medi
什么是自主阅读呢?自主阅读是一种学生自愿主动的,以关注内容满足实际需要为中心的感性体悟、放松惬意的无负担的阅读方式。它是以发展学生自主性、能动性、创造性为目的的实践活动,是一种与情境联系紧密的自主操作活动。在此活动中,学生的知识、技能、能力不是被训练或灌输得到的,而是学生以原有的知识基础进行主动建构形成的。自主阅读的实质就是通过学生对学习过程的主动参与来培养他们的自主意识、自主能力、自主习惯,使其
普通学校并不具备强有力的师资和丰富的课程资源,为解决这类学校课程改革之困,本文结合学校课改实例,通过进行校本课程改革、国家课程校本化补充以及课程与活动相辅相成三个
生活中儿童受伤害事例,往往被成年人忽视,而与受伤害同学朝夕相处的小伙伴却意识到,要组织起来,利用社会提供的资源,保护自己的权益。在浙江杭州市紫金观巷小学,有个 The c
China’s Web presence could soon lead the world as its number of Internet users continues to grow According to a China Internet Network Information Center (CNNI
在乡镇企业经济普遍处于低谷,倍受市场疲软、“三角”债务链、效益低下困扰的今天,抚河之畔却升起了一颗璀灿的乡镇企业新星,它就是座落在临川县罗针乡的赣东营养制品厂。该
铁器的使用,在中国大致上是在春秋前半时期,研究历史的人,对这似乎没多疑问了。铁器出现,在社会生产上是一件大事,他在我们历史的发展上起有多大的作用呢?在这里仅就个人所