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在社会主义市场经济体制的建立与发展过程中,搞好国有大中型企业的转制具有十分重要的意义。长期以来,国家对建筑施工企业,尤其是地方国有施工企业的投资较少,利润较低,并且普遍存在着退休职工多,医疗劳保等福利开支高,社会负担重的特点,因此,在建筑业推行现代企业制度时,应与其它行业在产权划分,国有资产划分等方面有所区别。 一、对国有施工企业已有固定资产的看法与划分
In the process of establishing and developing the socialist market economic system, it is of great significance to do a good job in the transformation of large and medium-sized state-owned enterprises. For a long time, the state has invested less in construction companies, especially local state-owned construction companies, with lower profits, and there are generally many retired employees, medical and labor insurance and other welfare expenses are high, and the social burden is heavy, therefore, in the construction industry When implementing the modern enterprise system, it should be differentiated from other industries in the division of property rights and the division of state-owned assets. I. The view and division of existing fixed assets in state-owned construction enterprises