深化国有企业改革与建立公共财政是我国当前经济生活中令人瞩目的两件大事,但在公共财政与国有企业的关系问题上,不少人存有一种误解,认为二者之间是“鱼”和“熊掌”的关系:既然要建立公共财政,那就要求财政对各种经济成份的企业一视同仁,如果财政单单给予国有企业补贴或税收方面的优惠,或者财政仅要求国有企业上缴利润,那么这些行为本身就有违公共财政的本意。应 Deepening the reform of state-owned enterprises and establishing public finance are two notable events in our current economic life. However, many people have a misunderstanding about the relationship between public finance and state-owned enterprises. They think that the two are " Since the establishment of public finance requires that finance should be treated equally by enterprises of all economic sectors. If the government subsidies or tax incentives are given solely to state-owned enterprises, or if the government only requires the state-owned enterprises If profits are turned over by enterprises, then these acts themselves are contrary to the intention of public finance. should