厂办大集体改革是当前重点推进的国有企业改革,也是一项重大民生工程。为了推进改革,国务院出台18号文《关于在全国范围内开展厂办大集体改革工作的指导意见》,规定中央财政对在职集体职工的经济补偿金给予一定比例奖补,同时还对于职工的社保接续提出了政策要求。目前,厂办大集体改革在哈尔滨市等地区试点后正逐步推开,但从试点经验看,18号文规定的财政补助政策还较为笼统,执行中财政补助过于依赖公共预算,没有分清政府复式预算体系中各项预算的支出责任,财政补助存在一定的错位和缺位。究其原因主 Large-scale factory-building reform is the current focus on promoting the reform of state-owned enterprises, but also a major livelihood project. In order to push forward the reform, the State Council issued Circular No. 18 on Guiding Opinions on Carrying Out Large-scale Factory-Factory Reforms in the Country, stipulating that the central government should give a certain proportion of financial compensation to the working-class employees and at the same time, Continue to put forward the policy requirements. At present, the large-scale factory-run collective reform is gradually opening up after the pilot projects in Harbin and other regions. However, from the pilot’s experience, the fiscal subsidy policy stipulated in Circular No. 18 is still relatively general. The implementation of the financial subsidies is too dependent on the public budget, The budget system in the budget responsibility for expenditure, there are some financial subsidies misplaced and absence. The main reason