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国家与企业的财务分配关系,这是我国经济改革中的一个重大课题。十多年的改革实践虽然取得了重要进展,但在改革进程中,也有一些问题迫切需要解决和探索。一、国家与企业财务分配关系的回顾及存在的问题自党的十一届三中全会以来,在改革国家与企业之间的分配关系上,基本上形成了这样一条改革思路:坚决贯彻社会主义物质利益原则,不断扩大企业的财权、财力,逐步实现企业所有权和经营权的分离,使企业成为相对独立的商品生产者和经营者。这条改革思路经历了两个阶段:第一阶段是1978年至1982年对企业实行了利润留成制度的扩权改革,包括1978年试行的企业基金制度,1979年试行的全额利润留成制度,1980
The financial distribution between the state and the enterprise is an important issue in our economic reform. Although more than a decade of reform has made important progress, some problems in the process of reform are urgently needed to be solved and explored. I. Review of the Financial Allocation between the State and the Enterprise and Existing Problems Since the Third Plenary Session of the 11th CPC Central Committee, basically the reform has been formed on the reform of the distribution of state and enterprise. The reform of socialism The principle of material benefits, and continuously expand the financial and financial resources of enterprises and gradually realize the separation of ownership and management rights of enterprises so that the enterprises become relatively independent producers and operators of commodities. This reform mentality has gone through two stages: the first stage is from 1978 to 1982, the enterprise implemented a profit retention system reform, including the pilot enterprise fund system in 1978, the full trial profit retention system in 1979, 1980