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如何理顺企业产权关系,采取何种形式使全民所有制企业与社会主义市场经济的要求相适应?这是深化企业制度改革,为社会主义市场经济体制构建微观基础的一个重要问题。辽宁省体改委副主任张辽源为此撰写了题为《建立新型企业制度的几个问题》一文。此文从分析资本这个经济形式及资本的运动规律入手,揭示了社会主义企业不可避免地要运用资本,进而阐述了建立以资本金本位制为基础的社会主义新型企业制度的构想,以及为实行这一新型企业制度如何解决资产评估、会计制度改革、国有资产管理、税制和折旧制度改革等一系列问题。本刊这一期发表了这篇探讨性的论文,希望读者探索研究。
How to rationalize the relationship between property rights and enterprises, and what form should be adopted to adapt the enterprises owned by the whole people to the requirements of the socialist market economy? This is an important issue for deepening the reform of the enterprise system and building a micro-foundation for the socialist market economic system. Zhang Liaoyuan, deputy director of the Liaoning Provincial Commission for Restructuring the Economy, wrote a paper entitled “Several Issues on Establishing a New Enterprise System.” This article begins with the analysis of the economic form of capital and the law of capital movement, reveals that the socialist enterprises inevitably have to use capital, and then elaborates the conception of establishing a new socialist enterprise system based on the capital-based standard, How to solve a series of problems such as assets appraisal, reform of accounting system, management of state-owned assets, tax system and depreciation system of a new type of enterprise system. This issue of this issue of this exploratory essay, hope readers to explore research.