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在国有企业自负盈亏问题上,学术界众说纷纭,争论激烈。我认为,在全民经济中,自负盈亏就其实质而言,是国家对企业债务的有限责任制。我国企业改革的实践也证明,只有实行国家对企业债务负有限责任的经济制度,才能解决自负盈亏问题。我国在1992年发布的《全民所有制工业企业转换经营机制条例》和15个关于股份制方面的文件,实际上已经确定了国家对企业债务负有限责任的改革方向。下边,本文就自负盈亏的实质以及它与国家对企业债务有限责任的关系等问题做一些探索。
In the issue of self-financing of state-owned enterprises, academics have different opinions and fierce debates. In my opinion, in the national economy, self-financing is, in its essence, a state-to-business debt system with limited liability. The practice of enterprise reform in our country also proves that only by implementing an economic system with limited liability for state-owned enterprises can we solve the problem of self-financing. In 1992, the “Regulations on Changing the Management Mechanism of Ownership-Owned Industrial Enterprises” issued by China and 15 documents on shareholding systems actually determined the direction of the state’s responsibility for the limited liability of corporate debt. Below, this article does some research on the nature of self-financing and its relationship with the state’s limited liability for corporate debt.