论文部分内容阅读
我国财政对企业的亏损补贴,过去在帮助企业摆脱困境、扶持企业生产与发展方面起了积极作用。但是,也加重了财政负担,强化了企业依赖思想,弱化了企业自身内在动力和外在压力以及削弱了价格的杠杆作用。因此,要深化企业体制和价格体制改革,理顺商品比价关系,提高企业经济效益,加强对财政补贴可行性分析,坚决取消经营性亏损补贴以及加强对亏损补贴支出的管理与监督。
China’s financial subsidies to enterprises in the past, in the past to help enterprises get out of their predicament and support the production and development of enterprises has played an active role. However, it also aggravated the financial burden, strengthened the enterprise’s reliance on ideas, weakened the intrinsic and external pressures of the enterprise itself and weakened the leverage of prices. Therefore, it is necessary to deepen the reform of the enterprise system and price system, streamline the relationship between commodity prices and prices, enhance the economic efficiency of enterprises, strengthen the feasibility analysis of financial subsidies, resolutely cancel the subsidies for operating losses and strengthen the management and supervision over the expenditures for loss subsidies.