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(一)、建立现代企业制度的一个难点——解决企业办社会问题解决“企业办社会”是当前部分国有大中型企业建立现代企业制度当中一个难点。形成这一难点的核心是财政体制和财源问题。职工的生活服务事业本应是社会服务体系的组成部分,但是由于建厂时地方财力不足难于承担,企业只有自己办生活服务事业。随着企业的发展越办越大,经济负担、财政压力越来越重,这就成为老企业迈向现代化的一个难点,也是长期以来背在大中型企业身上一件沉重负担。这一负担的形成是有其历史原因的。这些大中型老企业大多建于国民经济发展初期,当时为了加速改变落后的经济面貌,国家
(1) It is a difficult point to establish a modern enterprise system - to solve the problem of solving social problems by enterprises, and “enterprise society” is a difficult part of the current state-owned large and medium-sized enterprises in establishing a modern enterprise system. The core of this difficulty is the financial system and financial resources. Employees’ life services should have been part of the social service system. However, due to the lack of local financial resources to build a factory, it is difficult for enterprises to undertake life services. With the development of the enterprise, the economic burden and financial pressure are getting heavier and heavier. This becomes a difficult point for the old company to move toward modernization, and it is also a heavy burden on large and medium-sized enterprises for a long time. The formation of this burden has its historical reasons. Most of these large and medium-sized old enterprises were built during the initial period of national economic development. At that time, in order to accelerate the change of the backward economy, the state