企业规模视角下国有企业的财政贡献率研究——以西部某省为例

A Study on the Fiscal Contribution of State-owned Enterprises——Take a Western Province as a Case Study

国有企业改革对我国建立社会主义市场经济体制至关重要。文章以西部某省的省属监管企业为研究样本,研究了不同规模下企业的财政贡献情况。结果表明,近年来样本省的大规模国企对财政贡献愈发明显,使得"做大做强"改革路线对地方政府具有明显的财政激励作用,这种效应有可能使得地方政府有动机将国有企业引上一条资本规模不断扩大和人员冗余的道路。

The reform of state-owned enterprises is essential for the establishment of China＇s market economy. Based on the data of state-owned enterprises of a western province, this paper examines the different fiscal contribution made by state-owned enterprises with different scales and it turns out that the fiscal contribution of big enterprises is becoming increasingly significant and the reform policy of ＂ making enterprises bigger and stronger ＂ has obvious incentive effect on the local government. But this effect may enable the local government to guide state-owned enterprises to the way of constantly expanding growth in capital scale and staff redundancy.