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本文对深化企业改革需要处理好的四个重要关系提出了对策性意见:在国有企业的管理问题上,应当解除企业与与原主管部门的行政隶属关系,使企业成为独立的商品生产经营者;在国有企业资产的归属和管理问题上,应该在不动摇国家最终所有权的前提下,按照资产的投资来源或借贷资金时的不同责任系数,明确其相对所有权,并由有限产权的所有者进行管理;在国有企业利益关系的处理问题上,首先应当将国家、企业和职工这三利益主体离解为国家、资产所有者、企业、企业经营者和职工等五个利益主体,然后分别以税收、资产收益、企业发展基金、工资等形式参与分配;在企业的生产经营环境问题上,应改变指性计划的实现形式,转变价格形成机制,对部分企业的主要生产条件强制性地推行契约化管理。
This paper proposes countermeasures to deepen the four important relationships that need to be dealt with in order to deepen the reform of the enterprise: On the issue of management of state-owned enterprises, the administrative affiliation relationship between the enterprise and the original competent department should be dissolved so that the enterprise can become an independent commodity producer and manager; On the premise of the ownership and management of state-owned enterprise assets, the relative ownership should be clearly defined according to the different investment coefficient of the assets or the borrowing funds, and be managed by the owner of the limited property rights. On the issue of dealing with the interests of state-owned enterprises, first of all, the three stakeholders of the state, enterprise, and employees should be dissociated into five stakeholders: the state, asset owners, enterprises, business operators, and employees. Income, enterprise development funds, wages and other forms of participation in the distribution; in the production and business environment of the enterprise, we should change the realization of the referent plan, change the price formation mechanism, the mandatory implementation of contractual management of some of the company’s main production conditions.