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为了深入了解当前福利企业改制工作的情,研究、探索福利企业改革的措施,民政部调研组在徐瑞新副部长的带领下于97年11月23日至12月2日对江苏、山东两省进行了专题材调研,现将发现的问题材及其对策简述如下.一亟待解决的几个问题福利企业产权制度灵敏度革具有它的特殊性.目前国家已经出台的企业改制度方面的法律都没有回答福利企业改制过程中的特殊问题,因此造成了部分福利企业的改制工作不尽规范,其中最突出的问题有:1对福利企业历年返还和减免税金形成的净资产的产权界定不一致.目前对这部分资产的产权归属问题有五种具有代表性的意见:(1)产权归国家,应在改制企业界中设国家股;(2)产权归国家,但不进企业股本总额,视为企业对国家的长期负债;(3)作为国家扶持基金长期在福利企业留用,不进入股本总额,由民政部门监督使用;(4)作为企业集体股,用于企业发展再生产;(5)作为乡镇集体股,产权归乡镇财政,由乡镇集体经济组织行使职能.产权界定的不一致,一方面会造成公有资产的流失,另一方面还会导致国家给福利企业的免税扶持资金变成了地方政府的财政收入,给福利企业的改制工作带来更大困难.
In order to gain a better understanding of the current reform of welfare enterprises, to study and explore the reform of welfare enterprises, the research team of the Ministry of Civil Affairs under the leadership of Vice Minister Xu Ruixin went to Jiangsu and Shandong provinces from November 23 to December 2, 1997 The theme of research, now found problems and their solutions outlined below.A few problems to be solved Welfare enterprise property right system has its own characteristics of the sensitivity of the reform.Currently, the state has introduced the system of enterprise reform have not In response to the special problems in the process of restructuring the welfare enterprises, the restructuring of some welfare enterprises has not been standardized. The most prominent problems are as follows: 1 The inconsistencies in the definition of property rights over the net assets formed by the welfare enterprises' return and tax relief over the years There are five representative opinions on the ownership of this part of the assets: (1) Property rights are owned by the state, and state shares should be set up in the restructuring of the business community; (2) Property rights are owned by the state but not the total share capital of the enterprises Long-term liabilities to the state; (3) as long-term state-backed funds retained in welfare enterprises, do not enter the total share capital, the civil affairs department supervision and use; (4) as a corporate collective Shares for the development of enterprises to reproduce; (5) as a collective unit of township, ownership of township financial, by the township collective economic organizations to exercise their functions.Industrial property defined inconsistencies, on the one hand will result in the loss of public assets, on the other hand will lead to countries Tax-exempt and supportive funds for welfare enterprises have become the revenue of local governments, bringing greater difficulties to the reform of welfare enterprises.