困境与成因造成目前福利企业生存困境的因素不是单一的,而是多种因素的复合叠加,其中既有政策层面的,也有操作层面的,既有主要因素,也有辅助因素。具体而言,主要有以下几个方面:现行税收优惠政策扶持力度减弱政策是福利企业的生命线。事实证明,福利企业的优惠政策给力,福利企业的发展就快,经济效益就好;反之,福利企业的发展就慢甚至走下坡路。现行福利企业税收优惠政策在扩大福利企业资格认 Difficulties and causes The factors that make the current welfare enterprises survive are not single but multi-factor compounding. There are not only policy-level but also operation-level ones as well as the main and auxiliary factors. Specifically, there are mainly the following aspects: The current tax incentives to weaken the policy support is the lifeline of welfare enterprises. Facts have proved that the preferential policies of the welfare enterprises give force and the development of welfare enterprises is fast and the economic benefits are good. On the contrary, the development of the welfare enterprises is slow or even declining. Current welfare corporate tax incentives in the expansion of welfare business recognition