摘要
本文认为,企业补贴是在一定体制结构下发生的经济现象,它作为一种经济调节手段,如果运用得当,会有助于协调整个经济运行,促进经济发展和企业技术进步;我国现阶段的企业补贴与传统体制下的企业补贴相比,发生了两个方面的变化,一是由过去的隐形补贴形式转化为公开形式的补贴,二是补贴数额与过去相比增长迅速;体制转轨过程中,巨额的企业补贴,不仅使财政背上了沉重的包袱,而且对经济发展和经济体制改革的深化造成严重障碍,因此,改革企业补贴机制,减少政府对国有企业的保护性补贴。
Enterprise subsidy is an economic phenomenon existing in a certain economic system.If properly utilized as a means of adjustment it can effectively adjust the whole process of economic operation and,in turn,prompt economic progress and ensure technological improvement.Compared with enterprise subsidy under traditional economic system,enterprise subsidy in China today is different in two ways.One is reflected in a change from cover subsidy to overt subsidy;the other is a more rapid increase in the quantity of subsidy.In the course of the shift in economic systems large amounts of subsidies not only mean a heavy burden on national finance,but also pose serious obstacles for economic development and further reform in economic system.It is utmost urgent that a reform be carried out in enterprise subsidy mechanics so as to reduce the amount of protective subsidy of enterprises by the government.
出处
《教学与研究》
CSSCI
北大核心
1997年第2期18-23,63,共7页
Teaching and Research