90年代以来,越南经济改革进入全面深入阶段,目前,已取得突破性进展。一个以市场为基础的经济体制框架正在形成。中越两国同是发展中国家,经济发展水平和改革起点相似,目前同是社会主义市场经济。两国在经济改革中的经验有借鉴作用。一、工制福利制的改革过去越南和中国相似实行过长期的计划经济体制。各种福利补贴名目繁多、标准不一,职工工资透明度很差,远不能反映其真实收入水平。表面上看越南干部工资水平很低,但却享受着国家在住房、用车、电话、医疗保健等的诸多优惠待遇。从1992年起越南已着手通过工资货币改革将房租、公费医疗、退休养老、教育费和交通费5项补贴纳入工资,理顺这方面分配关系,并于1993年全部到位。其中房租:将每平方米建筑面积月租金从25盾提高到1350盾,同时增加对职工的工资补贴,从国家主席到一般职工都参加房租改革,只对烈属和1945年前参加工作的老干部可 Since the 1990s, Vietnam’s economic reform has entered a comprehensive and in-depth phase. At present, breakthroughs have been made. A market-based framework of economic institutions is taking shape. China and Vietnam are both developing countries. The level of economic development and the starting point for reform are similar. At present, they are both socialist market economies. The experience of the two countries in economic reform has a reference. First, the reform of the welfare system In the past Vietnam and China have implemented a similar long-term planned economy. A wide range of welfare subsidies, different standards, poor employee salaries and wages, far from being able to reflect the true level of income. On the surface Vietnam’s cadres have low wages but enjoy many preferential treatment provided by the state in housing, vehicles, telephones and healthcare. Since 1992, Vietnam has embarked on wage and wage reforms that bring the five subsidies such as rent, public health care, retirement pension, education and transport costs into their salaries and rationalize their distribution in this regard. All of them were fully in place in 1993. Rent: the monthly rent per square meter of construction area increased from 25 shields to 1350 shields, while increasing the wage subsidies for workers, from the state chairman to the general staff to participate in rent reform, only the martyrs and cadres to participate in the work before 1945