摘要
本文对深化企业改革需要处理好的四个重要关系提出了对策性意见:在国有企业的管理问题上,应当解除企业与与原主管部门的行政隶属关系,使企业成为独立的商品生产经营者;在国有企业资产的归属和管理问题上,应该在不动摇国家最终所有权的前提下,按照资产的投资来源或借贷资金时的不同责任系数,明确其相对所有权,并由有限产权的所有者进行管理;在国有企业利益关系的处理问题上,首先应当将国家、企业和职工这三利益主体离解为国家、资产所有者、企业、企业经营者和职工等五个利益主体,然后分别以税收、资产收益、企业发展基金、工资等形式参与分配;在企业的生产经营环境问题上,应改变指性计划的实现形式,转变价格形成机制,对部分企业的主要生产条件强制性地推行契约化管理。
This article has suggested the counter mcasuring view of dealing with thefour important relatians in depening enterprise reform.They are as following:For the problem of the management of state-owned enterprises,we shouldremove their administrative subordinate relation from the former responsibledepartment,so as to make enterprises become independent managers of comma-dity production.For the problem of ownership and administration of the intr-insic enterprise property,we should,under the prercquisite of unshaking thefinal state ownership,define the relative ownershih in the light of dwawing capitalsources and their different responsible coefficient in loaning capital.And we shouldalso let the owners of limited property right to manage the enterprises.For theproblem of the management of intrinstic benifit relations in enterprises,we should first of all resolve the three benefit subjects of state、enterprise and emp-loyee into five benefit subjects of state、property owners、enterprise、managers ofenterprise and employee.Then the five of all can participate in the allocationwith the forms of tax、assets profit、developing fund of enterprise and wages,For the problem of the environment of enterprise production and management,we should Change the realizing form of ordered plan,and transform the mechan-ism of price forming.And we should also partly force to practise a contractulamanagement in some enterprises.Authors:Cai Jian was born in 1954.He was gra-duated the department of economics of Sichuan university.Now he is the vice-director the Experienment Office of Sichuan Committee of structual Reform,andan economist as well.
出处
《经济体制改革》
CSSCI
北大核心
1989年第1期54-58,共5页
Reform of Economic System