国营企业股份化是特区进一步改革的突破口近年来特区围绕着搞活国营企业,进行了多项改革,虽然取得了一定效果,但企业中旧的问题尚未根本解决,在体制转轨中又出现了新的问题。这些问题当前主要表现为:一是企业只负其盈,不负其亏,即使亏损严重,生产可以继续,奖金可以照发:二是财政统收统支状况有所改变后,企业对资金的依赖转向银行,而银行的资金“供给制”,使企业的资金运用缺乏内在约束力,投资“饥饿症”应运而生;三是企业行为不端正,滥发奖金与实物现象普遍,企业领导和职工偏好于短期或超短期行为,忽视积累和固定资产的更新改造。造成上述问题的根本原因,在于简单地将企业的所有权和经营权分离,企图让国家继续成为企业的所有者,企业则被赋予经营自主权。其结果必然是,一方面不能保证企业有真正的经营自主权,国家凭借其所有权仍然在人事以及信贷、 The demutualization of state-owned enterprises is a breakthrough for further reform of the SAR. In recent years, the SAR has carried out a number of reforms around the invigoration of state-owned enterprises. Although it has achieved certain results, the old problems in the enterprises have not yet been fundamentally solved, and new ones have emerged in the transition of the system. problem. These problems are mainly manifested as follows: First, the company is only responsible for its profits and will not suffer losses. Even if the losses are serious, production can continue and bonuses can be issued. Second, after the financial revenue and expenditure status changes, the company’s dependence on funds depends. Turning to the bank, and the bank’s “supply system” of funds, the lack of internal control of the use of funds by enterprises, the investment of “hungry disease” came into being; the third is the corporate behavior is not correct, excessive bonuses and physical phenomena are common, corporate leaders and staff preferences For short-term or ultra-short-term behavior, ignore the accumulation and renovation of fixed assets. The root cause of the above problems lies in the simple separation of the ownership and management rights of the enterprise and the attempt to make the country continue to be the owner of the enterprise, while the enterprise is given operational autonomy. The result must be that, on the one hand, there is no guarantee that the company has real business autonomy, and the state is still in personnel and credit,