近几年来,国家虽三令五申,采取多种措施清理压缩小烟厂、小棉纺厂、小啤酒厂等小企业,然而在一些地方却出现屡禁不止,越清越多的现象,使人扑朔迷离,难以理解。那么,形成这种现象的迷底究竟在哪里呢?笔者认为,不外乎以下几点: 谜底之一:地方政府强烈的政绩意识趋使。目前,各级政府对地方党政的政绩评价,相当程度上是看抓经济的成效,其中主要看财政收入的多少,因此,地方财政包干以后,一些地方热衷于搞一些利税率高的小企业,而这些企业恰恰是国家限制发展的,以棉纱、卷烟为 In recent years, although the country has repeatedly issued orders, it has adopted various measures to clean up small businesses such as small smoke factories, small cotton mills, and small brewery. However, in some places there have been repeated bans, and the phenomenon of more and more banishment has become confusing and difficult to understand. Then, what is the root of the formation of this phenomenon? The author believes that nothing more than the following: One of the mysteries: the strong sense of achievement of the local government. At present, all levels of government’s appraisal of local party and government political achievements, to a certain extent, depends on the effectiveness of the economy, which mainly depends on the number of fiscal revenues. Therefore, local governments are keen to engage in some small enterprises with high profit and taxation rates after lending to local governments. , and these companies are precisely the state’s restrictions on development, with cotton yarn and cigarettes as