论文部分内容阅读
中国国有企业改革把政企分开作为契入点,这对于传统计划经济体制而言,确实抓住了问题的要害,但政企分开是有条件的,国有企业不可能完全政企分开,政企分开不是国有企业改革的方向。应从改革的实际出发,重新界定国有企业,把需要政企分开的企业分流出去,实现产权主体多元化。 一、“政企分开”提出的背景及主要涵义 “政企分开”是改革初期在批判旧体制弊端的过程中提出来的。这种旧体制存在着严重的弊端: 一是政府行政管理权与企业所有权合一。各级政府部门对国有企业都具有双重身份:既是行政管理者,又是国有企业所有者。政府一方面可以用行政管理者的身份执行所有者的职能,如以行政任命的方式安排企业领导人,靠行政批文进行投资决策,用国家税收和其他凭借国家权力组织的收入安排企业投资,配置国有资源等;另一方面又可以用所有者身份履行行政职能,比如指令企业承担一部分就业、教育、社会保障等应由政府办理的事务,集中企业折旧基金和投资利润用于行政性开支等。
In the reform of state-owned enterprises in China, the separation of government from enterprise was taken as the lead-in point. This did indeed catch the crux of the issue for the traditional planned economic system. However, the separation of government from enterprises was conditional. State-owned enterprises could not be completely separated from government and enterprises. Separation is not the direction of the reform of state-owned enterprises. From the reality of the reform, we should redefine the state-owned enterprises and divert the enterprises that need to separate the government from the enterprises so as to diversify the main body of property rights. I. Background and Main Implications of “Separation of Government and Enterprises” The “separation of government from enterprises” was put forward in the process of criticizing the defects of the old system in the initial stage of reform. This old system has serious drawbacks: First, the government administration and enterprise ownership. Government departments at all levels have dual identities with state-owned enterprises: they are both administrators and owners of state-owned enterprises. On the one hand, the government can exercise the functions of the owner as an administrator, such as arranging business leaders administratively, making investment decisions based on administrative approvals, arranging business investments with state taxes and other revenues organized by state power State-owned resources, etc .; on the other hand, they can perform their administrative functions as owners, for example, instructing enterprises to undertake some tasks that should be handled by the government, such as employment, education and social security, centralizing enterprise depreciation funds and investing profits for administrative expenses.