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毛泽东同志的财政思想具有丰富的内涵和浓厚的中国特色.它是中国共产党人集体智慧的结晶,对于实现我国财政状况的根本好转具有重要的指导意义.本文以毛泽东财政思想为指导,分析了企业负担、发展后劲以及财政困境等问题,指出:企业负担加重的症结不在于财税负担而在于社会性负担;搞活企业不能一味减税让利,而应当引导企业眼睛向内,创造条件,自己搞活自己;要正确理解企业“自主经营、自负盈亏、自我发展、自我约束”的改革目标;解决财功困难要着眼长远,综合治埋,溶改革、发展、调整、稳定于一体,特别是要通过价格改革,调整分配关系.
Comrade Mao Tse-tung’s financial thought has rich connotation and strong Chinese characteristics, which is the crystallization of the collective wisdom of the Chinese Communists and has an important guiding significance for the realization of the fundamental improvement of China’s financial status.In this paper, under the guidance of Mao Zedongs Financial Thought, Burden, development stamina and financial difficulties, etc. pointed out: The crux of the burden on enterprises is not the tax burden but the social burden; invigorating enterprises can not blindly cut taxes and profit sharing, but should guide enterprises inward, create conditions for themselves to invigorate themselves; We must correctly understand the objective of the reform of the enterprise in terms of “self-management, self-financing, self-development and self-restraint.” To solve the difficulties of finance and industry, we must focus on the long-term, integrated governance, reform, development, adjustment and stability in one body. In particular, Price reform, adjusting the distribution.