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作者认为,企业担负社会职能与经济改革的目标取向是不相容的。社会福利、社会保障以及社会公益事业本属于政府财政的职能范围,我国国有企业在这一领域的“越位”,是由于政府财政的“缺位”所造成的。消除财政职能的“缺位”与纠正财政职能的“越位”应同时并举。压缩财政职能范围、开征社会保障税和进一步完善税制,是我们在财政极端困难的状况下,完成企业社会职能分离和财政机制转换任务必须走好的三步棋。
The author believes that the corporate social responsibility and the goal orientation of economic reform are incompatible. Social welfare, social security, and social welfare undertakings are part of the scope of government finances. The “offside position” of China’s state-owned enterprises in this field is due to the “absence” of government finances. Eliminating the “missing position” of fiscal functions and correcting the “offside position” of fiscal functions should be accompanied simultaneously. The compression of the scope of financial functions, the introduction of social security taxes, and the further improvement of the tax system are three steps that we must take in order to accomplish the separation of corporate social functions and the task of switching fiscal mechanisms under extremely difficult fiscal conditions.