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我国自90年代中期开始,在实行将原划拨给国有企业的财政资金转为贷款(暨“拨改贷”)后,将国有企业尚未付清的“拨改贷”资金本息余额转为国家资本金。并授权中央级国有企业作为出资人代表和债权人,落实该笔贷款转为国家资本金或偿付的一套改革机制。这一机制的实行和完善对于提高我国国有资本和财政资金的使用效益。促进国有企业在市场经济中的健康发展具有极为重要的意义。但由于该机制是在中央政府文件指导下进行.且涉及中央和地方众多国有企业的巨额利益,
Since the mid-1990s, after the transfer of the financial funds originally allocated to the state-owned enterprises to loans (cum “redirecting loans”), the outstanding balance of principal and interest of the “redirected loans” of state-owned enterprises Turn into state capital. And authorize central state-owned enterprises as representatives and creditors of contributors to implement a set of reform mechanisms for converting such loans into state capital or reimbursement. The implementation and perfection of this mechanism is to improve the efficiency of the use of state-owned capital and financial capital in our country. It is very important to promote the healthy development of state-owned enterprises in the market economy. However, due to the mechanism being carried out under the guidance of the documents of the Central Government and involving the huge profits of many state-owned enterprises at the central and local levels,