论深化企业改革

• 作 者: 高栓平\\r\\r\\r\\r\\r\\r\\r\\r\\r\\n 刘亚民
• 出 处: 河南财经学院学报
• 发表日期: 1989年02期
• 关键词: 企业改革 预算软约束 商品生产者 承包经营责任制 职工集体股 投资公司 现代股份公司 股份企业 银行企业 企业行为

我国企业改革已历时九年,成就举世瞩目。但从企业改革的现状看,企业的产权关系仍然不明确,所有权虚置,尽管自主权有所扩大,但负盈不负亏,预算软约束状况没有得到根本改善,企业还远未成为独立自主、自负盈亏的商品生产者和经营者。因此,必须进一步深化企业改革。

The reform of our country has lasted nine years, and its achievements have attracted worldwide attention. However, from the current situation of enterprise reform, the relationship between property rights of enterprises is still not clear. Ownership is illusory. Despite the expansion of autonomy, but the negative profit and loss, the soft budget constraints have not been fundamentally improved, the business is far from becoming independent, Self-financing commodity producers and operators. Therefore, we must further deepen the reform of enterprises.