经济体制改革的根本目标是搞活企业,调动职工积极性,提高经济效益,加快经济发展。党的十一届三中全会以来,财政为支持改革拿出了较大的财力。改革取得了成效,增强了企业活力,加快了经济发展。但目前还有不少企业活力不足。原因是多方面的。有许多同志认为企业税收负担重,国家拿得多了,企业缺乏自我发展的能力,是企业活力不足的重要原因。我们最近研究了一些外国企业的情况,发现我们国营企业的自有财力状况并不比资本 The fundamental goal of economic restructuring is to invigorate enterprises, mobilize the enthusiasm of staff and workers, enhance economic efficiency and speed up economic development. Since the Third Plenary Session of the Eleventh Central Committee of the Party, finance has come up with greater financial resources to support the reform. The reform has yielded results, boosted the vitality of enterprises and accelerated economic development. But there are still many enterprises lack of vitality. There are many reasons. Many comrades think that corporate tax burden is heavy and the country takes a lot. The lack of self-development capability of enterprises is an important reason for the lack of vitality of enterprises. We have recently studied the situation of some foreign enterprises and found that our state-owned enterprises have no more financial resources than capital