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这里说的新增资产,包括租赁企业和租赁期间新增的固定资产和用发展基金补充的流动资金,以及租赁期末企业发展基金余额。有人主张,租赁企业租赁期满不再续租,新增资产应归承租集体(即租赁企业全体人员)所有,可分给个人。我们认为这种观点是不妥的。第一,它违背了进行租赁改革的初衷。租赁改革的主要目的就是增强企业活力与后劲,促进企业发展。倘若租赁企业租赁期满后,新增资产归承租集体所有,全分给个人,实际上是保了“两头”(国家、个人),空了“中间”(企业),国家多收、个人多得虽然实现了。企业多留则成为一句空话。试想,新增的固定资产被变卖,
The new assets mentioned here include leased enterprises and new fixed assets during the lease period, liquidity funds supplemented by development funds, and balances of enterprise development funds at the end of the lease period. Some people have argued that lease companies will not renew their leases upon the expiry of the lease term, and that new assets should be owned by the leased collective (ie, all the people in the leased enterprise) and be allocated to individuals. We don’t think this view is correct. First, it violated the original intention of conducting lease reforms. The main purpose of the lease reform is to enhance the vitality and stamina of the enterprise and promote the development of the enterprise. If the leasing company lease expires, the new assets belong to the leased collective and are distributed to individuals. This effectively guarantees the “two ends” (state, individual), empty “intermediary” (enterprise), and the country has more revenue and more individuals. Although it was achieved. Staying in business is an empty talk. Imagine that new fixed assets have been sold,