论文部分内容阅读
我国经济体制改革的实质是建立公有制的新的实现形式,改革的关键是重新确定国家与企业的关系。在社会主义市场经济条件下,国家对企业可能具有双重身份,一方面是一般管理者,通过税收实现再分配;另一方面是所有者,享有支配权和占有利润。前一种身份是对各种企业都一样的,后一种身份则只是对国有企业所特有的。调整这种关系正是改革的难点之所在。在这方面能不能有所突破,能不能取得成功,关系到整个改革的成败。对此,我们曾经提出过国有资产价值化管理的设想,本文再就有关的几个问题讨论如下。
The essence of China’s economic system reform is to establish a new form of public ownership. The key to reform is to re-establish the relationship between the state and the enterprise. Under the conditions of the socialist market economy, the state may have dual status with the enterprise. On the one hand, it is a general manager who realizes redistribution through taxation; on the other hand, the owner has the right of control and possession of profits. The former status is the same for all kinds of enterprises, and the latter identity is only specific to the state-owned enterprises. Adjusting this relationship is the difficult point of reform. Can we make breakthroughs in this area and whether we can achieve success or not, it will affect the success or failure of the entire reform. In this regard, we once put forward the idea of value-based management of state-owned assets. This article then discusses several related issues as follows.