摘要
地租是国有企业改革中利益分配的重要环节。社会主义初级阶段存在的国有企业内部委托代理关系和商品货币关系,要求国有企业在使用国有土地时,应该缴纳地租。但在国有企业改革中,依然按照计划经济体制下国有企业和经济体制的特点来规定国有企业收益分配中的地租政策,对国有企业免征地租或不规范征收地租,造成国有资产流失、市场竞争秩序紊乱、国有企业之间分配不均等问题。在下一步的改革中,必须根据国有企业性质对其进行分类,对其在使用国有土地时,分别给予不同的地租政策。
Land rent is an important step in distributing the interest from state-owned enterprise reform.At the primary stage of socialism,the state-owned enterprises are required to pay land rent when using state-owned land because of the internal agency relation within the enterprise and the commodity and money relation.But in the process of state-owned enterprise reform the land rent policy of interest distribution still follows the principles characteristic of the planned economy.Accordingly,state-owned enterprises are often exempted from land rent,or when they did pay the land rent,the process is often inappropriate with the consequent loss of a large amount of state-owned assets,disorder of market competition,inequality in distribution among state-owned enterprises and so on.The author concludes that in the next round of reform,state-owned enterprises should be classified so that they may abide by different land rent policies when using state-owned land.
出处
《教学与研究》
CSSCI
北大核心
2010年第5期24-28,共5页
Teaching and Research
关键词
国有企业
改革
地租
state-owned enterprise
reform
land rent
