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中国在国有企业改革方面已持续积累了十几年探索的时间路径,并在每一次的具体变革中都充分地显示出了阶段性的特征。从1978年的企业基金制,1981年的留利制,1983年和1984年的二步利改税,1987年(部分地方可能更早)全面推广企业承包制,此后经历了颁布《企业法》和《破产法》及1992年的企业经营机制的转换,1994年最终确定建立现代企业制度,对国有企业进行有选择的公司化改造。显然,这其中隐含了一条关于国有企业改革的“主线”,即在提高劳
China has continued to accumulate more than ten years of exploration in the reform of state-owned enterprises, and has fully demonstrated the characteristics of each stage in the specific changes. From the enterprise fund system in 1978, the oligo system in 1981, the two-step tax reform in 1983 and 1984, and the promotion of the enterprise contracting system in 1987 (and some places may be earlier), it has since been promulgated the “Enterprise Law.” In conjunction with the “Bankruptcy Law” and the transformation of the enterprise operating mechanism in 1992, the establishment of a modern enterprise system was finally determined in 1994, and state-owned enterprises were selectively transformed into companies. Obviously, this implies a “main line” for the reform of state-owned enterprises.