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众所周知,股份制的核心内容是真正做到两权分离,政企分开,明确产权关系,实现生产资料的财产所有权与法人所有权的分离以及股份制企业内部法人所有权与经营权的分离。税利分流则是为了克服以税代利,以利代税,税利合一所引起的国家与企业在分配关系上的混乱。理论界在探讨国营企业经营管理制度改革的模式时,几乎都是把股份制、税利分流当作两个互不联系的理论观点或企业经营管理模式予以研究。没能注重股份制与税利分流相结合的分析。实际
As we all know, the core content of shareholding system is to truly separate the two rights, separate government from enterprise, clarify the relationship between property rights, realize the separation of property ownership and legal person ownership of the means of production, and the separation of ownership and management power of legal persons within joint-stock enterprises. Tax and profit diversion is to overcome the tax on behalf of the profits, to benefit on behalf of the tax, tax and profit unity caused by the distribution of state and enterprise chaos. When discussing the mode of reforming the management system of state-owned enterprises, theorists mostly consider the shareholding system, the tax-interest diversion as two mutually unrelated theoretical points or the mode of operation and management of enterprises. Failed to focus on the joint-stock system and tax-profit diversion analysis. actual