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围绕如何发展我国的企业集团,一些同志提出,“三不变”(即企业隶属关系不变、财税上缴渠道不变、所有制关系不变),使企业集团难以形成资产经营一体化的核心层,导致核心企业的生产要素游离于集团之外,核心企业在产品、资金、技术、市场等方面的优势,难以转换为集团的优势;行政上的多头管理和利益上的多元主体,使集团聚集不了必要的向心力和竞争力,难以实施统一的核算、信贷、技改和经营;使集团无法按市场导向优化内部结构,形不成规模经济,成为发展我国企业集团的最大问题,到了非突破不可的地步。那么,如何客观地看待和突破“三不变”?
Regarding how to develop China’s enterprise groups, some comrades proposed that “three changes” (ie, the affiliation of the enterprise remains unchanged, the fiscal and taxation channels remain unchanged, and the ownership relationship remains unchanged), making it difficult for enterprise groups to form the core layer of asset management integration. Leading factors of production of core enterprises are detached from the group. The advantages of core enterprises in terms of products, capital, technology, and market are difficult to convert into advantages of the group; administrative multi-headed management and multi-subjects of interests make it impossible for the group to gather together. It is difficult to implement unified accounting, credit, technological reforms, and operations with necessary centripetal force and competitiveness. It is impossible for the Group to optimize its internal structure according to market orientation, and it cannot become economies of scale. It has become the biggest problem in the development of China’s enterprise groups, and it has not been a breakthrough. . So, how to objectively view and break through the “three constants”?