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国营企业转换企业经营机制,股份制不失为一种好形式。但是,对于我国长期以来形成的企业办社会留给企业的负担,应该得到合理的解决,如企业办医院、办学校等。如果把这部分负担转嫁到股东身上,股东不会答应,企业也难承受,终究会使股份制解体。要使我国起步较晚的股份制企业逐步规范、健康地发展下去,必须使企业的这部分非生产性资产得到妥善处置、非生产人员得到妥善安排。 要探讨上述问题,笔者认为首先要纠正和明确一个基本概念,即非经营性资产。所谓非经营性资产,应该是指不能或没有用以投
The conversion of state-owned enterprises into enterprise operating mechanisms and joint-stock systems are a good form. However, for our country’s long-standing corporate social responsibility for enterprises, it should be reasonably resolved, such as enterprises running hospitals and running schools. If this part of the burden is passed on to the shareholders, the shareholders will not agree, and the companies will not be able to afford it. In the end, the stock system will be dissolved. To gradually standardize and develop healthily the joint-stock companies that started late in China, these non-productive assets must be disposed of properly and non-production personnel must be properly arranged. In order to discuss the above issues, the author believes that it is first necessary to correct and clarify a basic concept that is non-operating assets. The so-called non-operating assets should mean that they cannot or do not invest