摘要
新时代发展民营企业,固然需要作出财税金融体制改革,减轻税费负担,解决融资难融资贵,深化行政体制改革和法制建设,营造公平竞争环境,完善政策执行方式和保护企业家人身财产安全等政策措施和制度安排,但是也需要深化对超额剩余价值理论的认识,为民营资本获得收益提供相应的理论依据;建立劳动力资本化为劳动者股份的个人所有制,形成和完善民营企业发展的利益激励机制。坚持按劳分配原则和完善按要素分配体制机制的制度安排,有利于推动民营企业可持续发展。
To develop private enterprises in the new era,it is important to implement the relevant policy measures,including reforming the fiscal and taxation financial system,lightening the tax burden,solving the difficulty of financing,deepening the reform of administrative system and the construction of legal system,creating a fair competitive environment,improving the way of policy implementation,and protecting the safety of entrepreneurs'personal and property.And equally important is the theoretical understanding and institutional arrangement concerned.We should deepen the understanding of the theory of excess surplus value to provide the corresponding theoretical basis for private capital to gain income and establish the individual ownership system of capitalization of labor force into workers'shares to form and improve the interest incentive mechanism for private enterprise development.Adhering to the principle of distribution according to work and perfecting the institutional arrangements of the system and mechanism of distribution according to factors are conducive to promoting the sustainable development of private enterprises.
作者
李松龄
LI Song -ling(Economic Research Center,Hunan University,Changsha 410079,Hunan,China)
出处
《学术探索》
2019年第10期90-98,共9页
Academic Exploration
关键词
新时代
民营企业
超额剩余价值
个人所有制
劳动力资本化
制度安排
new era
private enterprise
excess residual value
individual ownership
capitalization of labor force
institutionalarrangement