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1、问题提出本文是以黑龙江省新一轮地方国有企业改革为背景,就国有企业改革成本问题研究进行实证分析,为深化改革成本问题研究提供一个基本轮廓和研究的操作范式。1.1 新一轮地方国有企业改革由来我省是全国国有经济比重比较高的省份之一。2002年,在全省规模以上工业总量中,国有经济均占较高的比重,其中资产达84.7%,增加值达89.3%,销售收入达81.2%,利税达94.0%,利润达96.0%。扣除中央企业,在全省规模以上地方工业企业,国有资产占70.6%,增加值占54.1%,销售牧入占53.0%,税金占50.3%,盈利亏损相抵后仍亏损1.4亿元。长期以来,由于国有经济比重过高,效率较低,亏损面较大,已经到了非改不可、不
1, the problem put forward This article is a new round of local state-owned enterprise reform in Heilongjiang Province as the background, the state-owned enterprises to reform the cost of research conducted empirical analysis, to deepen the reform of the cost of research provides a basic outline and research paradigm. 1.1 A new round of reform Since the reform of state-owned enterprises in our province is one of the provinces where the proportion of state-owned economy is relatively high. In 2002, among the total industrial output above designated size in the province, the state-owned economy accounted for a relatively high proportion, of which 84.7% of assets, 89.3% of added value, 81.2% of sales revenue, profits and taxes of 94.0% and profits of 96.0%. Excluding central enterprises, state-owned assets accounted for 70.6% of the total industrial enterprises above designated size in the province, with added value accounting for 54.1%, sales of pastures accounting for 53.0% and taxes of 50.3%. After losing profits, they still lost 140 million yuan. For a long time, due to the over-proportioning of the state-owned economy, the low efficiency and the large losses, it has reached a stage of no change or no change.