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《财贸经济》1993年11期,黄工乐同志的《“企业自负盈亏”提法的再思考》,(下称《黄文》)。以企业“应该由所有者负盈亏”,否以“企业自负盈亏”。我认为,这种思路与《中共中央关于建立社会主义市场经济体制若干问题的决定》(下称《决定》)中提出:“进一步转换国有企业经营机制,建立适应市场经济要求、产权清晰、权责明确、政企分开、管理科学的现代企业制度”。不相一致。我也谈几点粗浅的思考,与黄工乐同志商榷。 一、“企业自负盈亏”究竟是如何提出来的?
In the 11th issue of “Finance and Trade Economics”, 1993, Comrade Huang Gongle’s “Reflection on the Reference of “Enterprise’s Self-financing”” (hereinafter referred to as “Huang Wen”). Enterprises should “have to be responsible for the profits and losses of the owners” and whether they should “own their own profits and losses.” In my opinion, this line of thinking and the “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System” (hereinafter referred to as the “Decision”) put forward: “The state-owned enterprises shall be further transformed into operating mechanisms, established to meet the demands of the market economy, and have clear property rights. Responsibility for clear, separate government and business, and modern scientific management system.” Not consistent. I also talk about some superficial thinking and discuss with Mr. Huang Gongle. I. How did the “self-financing company” come up?