企业成本与国家财政

Enterprise Cost and Public Finance

从国家政策层面关注企业成本管理,在新中国70年的发展历史上有悠久的传统。主要原因是企业成本与国家财政息息相关。在过去,国有企业的成本管理好坏影响其利润,或者影响其上缴的财政收入,或者影响弥补亏损的财政补贴。在新时代,主要体现为减税降费,通过主动的财政减收帮助企业降成本,通过做大蛋糕进而夯实财政增收的基础。在不同历史时期,国家政策对企业成本管理的关注点也有所差异。在过去,企业成本主要被看作内部管理问题。但在“三年国企脱困”时期,已注重从外部宏观环境入手帮助企业降成本。新时代的“降成本”,更需要坚持宏观思维,综合施策。在国际竞争大背景下要特别关注发挥超大规模经济体的优势,增强产业链协同性。

There is a long history since the foundation of People's Republic of China that enterprise cost management is studied from the respective of national policies.Enterprise cost is closely related to public finance.In the past,the cost management of stated-owned enterprise affected its profit or its payment to public finance revenue,the fiscal allowance to compensate enterprise losses.Now by fee-reduction or tax decrease,positive public finance policy will help the enterprise reduce its cost,thus increase the economic base to strengthen the possibility of public finance increase.In different times,national policy focuses on different aspects of enterprise cost management.In the past time,cost management is an internal issue of enterprise while during the period of"three-year state-owned enterprise difficulty reduction",the national policies are issued to help enterprise reduce its cost from the respective of external macro-situation.The cost reduction in new times have to adhere its macro respective,issue comprehensive policies to take advantage of China economy size and strengthen the industry chain coordination under current international competitive situation.