在治理整顿中,企业遵纪守法的自觉性有了较大的提高,但是,目前仍有部分企业目无法纪,偷漏税款、私设小金库,截留国家收入、侵吞国家资财等违法违纪行为还在继续泛滥,严重扰乱着商品经济新秩序和深化改革的正常进行。究竟原因何在?有何对策?本文试图通过分析提出一些不成熟的看法。 In the process of rectifying and rectifying, the consciousness of law-abiding enterprises has been greatly improved. However, there are still some enterprises that are not legally entitled to discipline, tax evasion, petty coffers private individuals, intercepting state revenues and embezzling state assets, etc. Continue to proliferate, severely disrupt the new order of commodity economy and deepen the normal progress of the reform. What is the reason? What countermeasures? This article attempts to analyze some of the premature notion.