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近些年来,国家对企业逐步实行了企业基金制、利润留成制、第一步和第二步利改税等改革措施,使企业有了一定的自有资金,企业活力有所增强。但是,随着经济的发展和改革的深化,也出现一些必须研究和亟待解决的问题.其中国营大中型企业因负担过重,而严重影响经济效益,就是一较突出的问题。众所周知,国营企业的纯收入是企业职工为满足社会需要而创造的价值部分,国家必须把国营企业纯收入的大部分集中到国家预算中来,按照国家的战略决策对这部分纯收入进行再分配。既然
In recent years, the state has gradually introduced reform measures to enterprises such as enterprise fund system, profit retention system, and the first and second steps of profit tax reform so that enterprises have certain self-owned funds and the vitality of enterprises has been enhanced. However, with the development of economy and the deepening of reform, there are also some problems that must be studied and solved urgently, among which state-owned large and medium-sized state-owned enterprises have a serious impact on economic benefits because of their overburdening, which is a prominent issue. As we all know, the net income of state-owned enterprises is the part of value created by enterprise workers to meet the needs of society. The state must concentrate most of the net income of state-owned enterprises in the state budget and redistribute this portion of net income according to the country’s strategic decisions . since