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作者认为:国营企业缺乏活力,其国有资产补偿严重不足也是其重要原因之一。而目前影响国有资产补偿的主要原因在于:计算固定资产中的一些缺陷;固定资产折旧率太低;债务链的影响等等。同时这些原因及后果的形成,既与我国现行的税收等政策有关,更直接、更重要的是与国营企业财务制度相联系的。就此作者提出了一系列的改革思路。
The author believes that the lack of vitality of state-owned enterprises and the serious lack of compensation for their state-owned assets are also one of their important reasons. The main reasons for the current impact on the compensation of state-owned assets are: the calculation of certain defects in fixed assets; the depreciation rate of fixed assets is too low; the impact of debt chains and so on. At the same time, the formation of these causes and consequences is not only related to China’s existing taxation and other policies, but also more directly and more importantly related to the financial system of state-owned enterprises. The author proposed a series of reform ideas.