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本文认为,在社会主义市场经济中,国有企业在历史条件、行业技术特征、税收负担、市场地位、劳动制度等方面与其他所有制企业存在多重差异,其中大多差异来自于国有企业功能的特殊性,而非市场化不彻底,体现了国有企业所有制属性的内在要求。因此,利润率显然不能作为评价国有企业效率的“充分信息指标”。在社会主义市场经济条件下,国有企业改革的方向应把国有企业作为企业的一般性和作为公有制实现形式的特殊性统一起来,进一步探索和完善“以功能评价效率”、“以功能决定布局”的国有企业监管思路。
This paper argues that in the socialist market economy, state-owned enterprises have multiple differences with other ownership-based enterprises in terms of historical conditions, technical characteristics of industry, tax burden, market position and labor system. Most of the differences come from the particularity of the functions of state-owned enterprises, It is not a non-marketization that reflects the inherent requirements of the ownership of state-owned enterprises. Therefore, the profit rate obviously can not be used as a “sufficient information indicator” to evaluate the efficiency of state-owned enterprises. Under the conditions of a socialist market economy, the direction of the reform of state-owned enterprises should unify the general nature of state-owned enterprises as the particularities of the form of public ownership and further explore and improve the “function of evaluation of efficiency” and “function of Decided to layout ”state-owned enterprises regulatory thinking.