财政要为国有企业走出困境营造必要的外部环境

Favorable External Environment Should Be Created for State Owned Enterprises to Get out of Pridicament Economics Research Group Renmin University of China

财政要为国有企业走出困境营造必要的外部环境○中国人民大学经济研究报告课题组（高培勇梁朋执笔）【内容提要】本文认为：作为外生变量，财政可以为国有企业走出困境营造必要的外部环境，即一方面承接由国有企业分离出来的社会职能，另一方面改变国有企业与非国有企业之...

As an external variable government finance may create favorable environment necessary for state owned enterprises to get out of the predicament they find themselves in.It can take over some of the social functions from state owned enterprises on the one hand,and change the unfair taxation regulation between state owned and non state owned enterprises in order to pave way for fair competition.Unfortunately,as our government finance itself is in difficulty,there is very little room for it to perform the functions mentioned above.Nevertheless,there still are some possible measures to take.First,we can simultaneously adopt the strategies of deleting “omission” and correcting “offside” of financial functions.Secondly,take over the social functions from enterprises,and at the same time construct our own social security system.And thirdly,minimize the leak of tax by aiming at perfection of the state taxation system.