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赵紫阳同志几次谈到,目前他最关心的有几个问题,就是企业扩大自主权后,国家如何切实加强对企业的监督和制约?如何保证正确处理国家、企业和职工个人三者之间的利益关系?在国营企业中谁代表国家利益? 我分析了这些问题,认为有效的办法是:国家对国营企业的会计实行统一委派、分级管理制、简称“国家会计委派制”。目前国营企业中需要真正的国家利益的代表当前在国营企业中谁代表国家利益? 持“厂长应当代表国家”这一观点的同志提出三条理由:一是国营企业的性质是全民所有制,厂长只能代表国家,向国家负责;二是国营企业的厂长不论是什么途径产生的,都要经上级任命,国家
On several occasions, Comrade Zhao Ziyang said that at present, he is most concerned about several issues, namely, how can the country effectively strengthen the supervision and control over the enterprises after the enterprises expand their autonomy? How to ensure the correct handling of the differences between the three countries, enterprises and individual workers Who represent the interests of the State-owned enterprises? I analyzed these issues and found that the effective solution is that the state practices unified appropriation and hierarchical management of the accounting of state-owned enterprises, referred to as “the State Accounting Commission system” for short. At present, representatives of state-owned enterprises that need real national interests represent the state interests in state-owned enterprises. Comrades holding the view that the director should represent the state put forward three reasons: First, the nature of state-owned enterprises is ownership by the whole people and the director Only on behalf of the state, responsible to the state; Second, the director of state-owned enterprises, no matter what channels are produced, have to be appointed by the state, the state