论文部分内容阅读
是坚持和完善企业承包经营责任制,还是改而推行税利分流、税后还贷、税后承包?这是关系到巩固和扩大治理整顿的成果,适时、有效地推进经济体制改革的一个重大问题。理论界和实际工作部门,已经对此展开热烈的讨论。笔者仅从正确处理国家与企业的利益分配关系和增强企业自我积累、自我改造、自我发展、自我约束机制达一角度,对这个问题作一些归纳与探讨。
Is it a matter of insisting on and perfecting the responsibility system of contracting management of enterprises or changing the distribution of taxes and profits, repaying loans after tax and contracting taxes? This is a major issue that concerns the achievement of consolidating and expanding the rectification of governance and timely and effectively promoting economic restructuring . Theorists and practical departments have already had heated discussions. The author gives some induction and discussion on this issue only from the perspective of correctly handling the distribution of interests between the state and the enterprises and enhancing the self-accumulation, self-improvement, self-development and self-restraint mechanisms of the enterprises.