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我国的国有企业不仅同西方发达国家相比,即使对照于其他计划经济体制下的国家,也都更多地带有“社区功能”的特征,即人们常说的企业办社会。为有效地履行社区的职能,企业不得不将它们的资产分割出一定的比例,用于和企业利润目标非直接相关的领域,人们将这部分资产称之为非生产性资产或非经营性资产。这部分资产主要用于职工住房、医疗服务、子弟学校、幼儿园和其他集体福利设施。据粗略估计,在国有企业内部非生产性资产的总量已达1000多亿元。随着改革向纵深发展,企业办社会导致的目标多元化,已愈来愈明显地阻碍着中国市场经济的进一步成长。如果说以往的扩大企业自主权、利改税、承包制和转换企业经营机
The state-owned enterprises in our country are not only compared with the Western developed countries, but even compared with other countries under the planned economic system, they all have the characteristics of “community function”, which is often referred to as the enterprise-run society. In order to effectively perform the functions of the community, enterprises have to split their assets out of a certain proportion for use in areas that are not directly related to corporate profit goals. People call these assets non-productive assets or non-operational assets. . This part of the assets is mainly used for employee housing, medical services, children’s schools, kindergartens and other collective welfare facilities. According to a rough estimate, the total amount of non-productive assets in state-owned enterprises has reached more than 100 billion yuan. With the development of reforms in depth, the diversification of goals caused by enterprises running the society has increasingly impeded the further growth of the Chinese market economy. If we say that in the past the expansion of corporate autonomy, profits and taxes, contracting system and the transformation of business operations