第一,企业的账面利润并不完全是经济学范畴的利润,其中一部分可能是企业所占用资源的租金。譬如资源型企业占用大量可开采资源以及国家通信公司占用的通信基础设施等。这些稀缺程度极高的资源,给谁占用,都会产出收益。这是资源租金而不是利润,应该从央企账面利润里扣除,因为它并不代表央企经营决策和管理努力带呆的真正贡献。第二,在市场经济,利润也不单单是对经营管理贡献的奖励,还具有 First, the book-making profits of enterprises are not entirely the profits of economics. Part of them may be the rent of the resources occupied by the enterprises. For example, resource-based enterprises occupy a large amount of recoverable resources and communication infrastructure occupied by national communications companies. Those who have extremely scarce resources will occupy them and will produce profits. This is a resource rent rather than a profit. It should be deducted from the book profit of the central government because it does not represent the true contribution of the central government in making business decisions and managing hard work. Second, in a market economy, profits are not merely rewards for their contribution to management. They also have