摘要
党的第十二次代表大会给全国人民提出了具有中国特色的社会主义建设的宏伟蓝图,实现这一宏伟计划的一个突出问题是重点经济建设与财力分散、资金不足的矛盾。为了解决这一矛盾,其中一个重要问题。
One of the important problems in economic institutional reform in China is the correct handling of profit-sharing relation between state and enterprises. This is the key with which to harmonize the sharing of economic benefits between state, enterprises and individuals, to collect funds properly, and to combine the responsibilities, rights and benefits of enterprises with a view to mobilize their initiatives in production and operation and vitalize the economy. The article considers that the percentages of profit-sharing may vary in a certain degree according to the development of national economy and enterprises’ requirements. And the article proposes several effective measures to streamline the system of profit-sharing, such as deciding the percentages in accordance with areas and different industries, abolis.hing the old practice of one firm with one rate and improving the original practice of paying credit with profit. The article particularly points out that taxation instead of profit-sharing is a kind of distribution form with the most vitality.
出处
《财经科学》
1983年第4期9-13,105,共6页
Finance & Economics
