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我国城镇小型工商企业达数百万个,还处在统得太死、上交太多的约束之中,亏损面几乎达1/3。改革小企业的任务已经迫在眉睫。一、我国城镇小企业的问题,表面看来是多数企业效益不高,产品销路不好,原材料、电力供应不足,婆婆太多,税后利润七折八扣,群众所得甚少,等等。但深层次的原因却是所有制问题。许多小企业,名为集体所有制,实为“二全民”。过去一个很长的时期,包括我自己在内,我们许多理论工作者都在思考如何把城镇的集体企业改为“名副其实”的集体企业,使职工的个人利益与企业的整体利益更密切地结合在一起。但我在经过一些调查研究以后发现,即使把城镇小企业改造成名实相符的“集体”所有制企业以后,企业资产所有权的归属问题仍然难以得到合理的解决。因为一
Millions of small-scale industrial and commercial enterprises in cities and towns in our country are still in the bound of being overly dead and paying too much, with a loss of almost one-third. The task of reforming small businesses is imminent. First, the problem of small and medium-sized cities and towns in our country appears to be that the majority of enterprises have low returns on benefits, poor sales of products, inadequate supplies of raw materials and electricity, too many mother-and-her-laws, and the after-tax profits of seven or eight buckets. But the underlying reason is ownership. Many small businesses, collectively owned, are actually “two universal citizens.” For a long time, including myself, many of our theoretical workers are thinking about how to change a collective enterprise in a town into a “real” collective enterprise, so that the personal interests of the workers are more closely integrated with the overall interests of the enterprise Together However, after some investigations and studies, I found that even after transforming the small and medium-sized urban enterprises into “collectively owned” enterprises with well-known names, the ownership of the enterprise assets still can not be rationally solved. Because one