论文部分内容阅读
在国有企业中,由国家投资所形成的增量资产在任何情况下都属于国家,这是没有疑义的。问题是由税后留利部分和贷款部分所形成的增量资产应归谁所有?我认为,这部分增量资产的所有权划归企业较好。
In state-owned enterprises, the incremental assets formed by the state investment belong to the country under any circumstances. This is no doubt. The question is who should own the incremental assets formed by the after-tax profit-making part and the loan part? I think that the ownership of this part of the incremental assets is better classified as a company.