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近年来,有一种颇为流行的观点,即认为全民所有制企业实行承包经营后,完成承包任务之后的企业留利。以及用这部分留利购置的资产,应归企业所有。主要理由是:(1)国有资产让渡给经营者经营,其应得利益已在税收中得到体现,企业交纳税金后,剩余利润自然应归企业所有。(2)企业留利及新增资产划归企业所有,可以刺激企业的自我改造和自我发展,矫正企业的短期行为。(3)企业只有形成自有资金,才能做到自负盈亏。笔者认为,上述观点及理由是值得商榷的。
In recent years, there has been a rather popular view that enterprises that are owned by the whole nation, after contracting operations, have retained profits after they have completed their contracting tasks. And the assets purchased with this part of profit retention should be owned by the company. The main reasons are: (1) the transfer of state-owned assets to the operators, and their benefits have been reflected in the tax revenue, after the company pays the tax, the residual profits should naturally belong to the company. (2) The company’s retained profits and new assets are allocated to the company, which can stimulate the company’s self-improvement and self-development and correct the company’s short-term behavior. (3) Only when the company forms its own funds can it become self-financing. The author believes that the above views and reasons are debatable.