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目前,在部分国营企业中试行的“税利分流,税后承包,税后还贷”的方法。笔者认为仍难消除现行承包制中的某些弊端,尤其是企业用税后留利还贷的那部分资产产权主体模糊,致使企业行为继续向短期化发展。为此,本文提出资产效益比例分成办法。一、建立“资产复合公有制”马克思在《资本论》中对有关剩余价值及资本积累作了明晰的阐述,即不论原来资本来源如何,经过一定的扩大再生产过程所创造的剩余价值,并由剩余价值而积聚的增殖资本,都是工人劳动所创造的。在资本主义社会,这部份增殖资本被资本家所占有,在我们社会主义国家,这部分增殖资本当然
At present, in the trial of some state-owned enterprises, the “tax-profit diversion, post-tax contracting, and post-tax repayment” methods are implemented. The author believes that it is still difficult to eliminate some of the drawbacks of the current contracting system. In particular, the part of the property ownership of assets repayed by enterprises after taxation is ambiguous, resulting in the continued short-term development of corporate behavior. For this reason, this paper proposes a method of splitting the proportion of asset efficiency. I. Establishing a “Combined Assets Public Ownership System” Marx explained clearly in the “Capital” the relevant surplus value and capital accumulation. That is, regardless of the original source of capital, after a certain expansion of the surplus value created by the reproduction process, and from the remaining The accumulating and multiplying capital is created by the labor of workers. In capitalist society, this part of the multiplying capital is occupied by the capitalists. In our socialist country, this part of the multiplying capital is of course