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企业制度改革是一项系统工程,它涉及许多方面的问题。企业要实现自主经营必须拥有一定量的收益支配权,企业所得形成企业自有资产。从国家与企业、企业与职工个人两个分配环节分析企业利益的量度及实现条件,认为现阶段企业利益的实现障碍一是国家所得挤占了企业所得;二是个人利益侵蚀了企业利益。其根源在于产权关系不明和经营者与劳动者的责任关系模糊,进而提出培育企业的利益机制必须进一步深化改革的对策。
The reform of the enterprise system is a systematic project that involves many issues. Enterprises must have a certain amount of income control rights to achieve their own business, and the company’s income will form the company’s own assets. From the analysis of the two distribution links between the state and the enterprise, the enterprise, and the employees, the realization of the enterprise’s interests is considered to be an obstacle to the realization of the company’s interests at the present stage. First, the state gains squeezes the income of the enterprise; second, the personal interests erode the interests of the enterprise. The root cause lies in the unclear relationship between property rights and the ambiguous relationship between managers and workers, and then proposes that fostering the interests of enterprises must further deepen the reform strategy.