“利税分流”后企业管理模式改革的一种设想吕旺实撰文认为,利税分流后的企业管理模式将是“利税分流,税后承包”,但承包制必须改进,并且要向更合理的新的管理形式过渡。他反对国有企业的关系按照以下几种模式管理:资本化、私有化、集体化(如分帐制),正确的选择只能是责任制。①“自负盈亏”只能从责任制的角度去理解,即在一定的、有数量利益限度的责任制下.企业亏损则负“亏”的责任,企业盈利则得到责任制规定中应得到的收益。②对“留利”和奖金要重新评价。劳资共享制是社会主义的特点,留利和奖金制度是这个特 An idea of ​​the reform of enterprise management model after “profit-tax diversion” Lü Wang-shi believes that the enterprise management mode after profit-tax diversion will be “profit-tax diversion, post-tax contracting”, but the contract system must be improved and more reasonable new management must be implemented. Formal transition. He opposes the management of state-owned enterprises in accordance with the following modes: capitalization, privatization, and collectivization (such as the split-account system). The correct choice can only be the responsibility system. 1 “Self-financing” can only be understood from the perspective of the responsibility system, that is, under a certain system of responsibility with a limited number of interests. A company loses its responsibility for “loss”, and a company’s profit is obtained under the responsibility system. income. 2 Re-evaluation of “reserve profits” and bonuses. The system of labor and capital sharing is a feature of socialism, and the system of profit and bonuses is this special