摘要
本文以较为详尽的分析揭示了通货膨胀条件下各种类型的物价上涨对企业利润乃至财政收入的影响。在需求拉动型物价上涨期间,大多数企业的利润水平将有明显的增长。在结构型物价上涨期间,处于封闭性结构型物价上涨之中的企业利润水平变动有两种情况:被调整价格的企业增加利润和未调整企业降低利润,但此期间的企业总利润水平呈短期下降趋势。处于扩散性结构型物价上涨之中的企业利润水平较为复杂,极为可能以加工企业的竞相提价而出现“比价复归”,因而企业利润呈虚假增加趋势。在需求拉动型和结构型物价上涨综合并发时期,企业总利润水平呈大幅度增长趋势。因而在这三种物价上涨情况下,以企业税利为主要来源的财政收入也都呈增加的趋势。这种分析,与近年来财政收入的实际变化趋势相符。但是,文章指出,由物价上涨所引起的财政收入增加并非实际增加而是“虚收”。且隐含着结构矛盾尖锐、宏观比例失调的潜在危险。一旦比例严重失调引起经济危机,财政收入必将大幅度下降。因此必须对通货膨胀进行有力控制。
The more detail analysis discovers that various going—up prices under inflationexert an influence on the enterprise's interests even financial income During pricegoing—up in the demanding drawed type,the interest level of most enterprises willbe heightened obviously,during the period of Price going—up in the structure type,the change of the interest levol in the closed structure type leads to two differcntposibilities.The enterprises,in which the prices will will be readjusted,hncrese interests and theenterprises,in which the prices won't be readujusted,reduce interests,During theperiad of above conditions the general enterprise interest level goes to the reducingtrend in short term,but the enterprise level in the price going—up of the brcak—upstructure type is quite complex,and appears rising prices each other between the proc—essing enterpries extremely probably,then Return of the price to itself,so,enterpriseinterests go to false increasing trend.During the period of price going—up in both demanding drawed and structure types,the general enterprise interest goes to increasing trend greatly,Therefore,udder thecondition of three kinds of price going-up,the financial income in which thetaxations and interests are main,also shows an increasing trend.This analysis iscorresponded with the actual changes of financial income in resent years.However,the thesis indicates that the financial income increasing for the pricegoing-up is not actual,but false,and the potential danger of acnte structure con-tradictions and out of macroscopical proportion are hiden.when being out of prop-ortion seriously,the ecouomic crisis will be appeared,and the financial incomewill be reduced greatly,Therelore,inflation must be controlled mightily.
出处
《经济体制改革》
CSSCI
北大核心
1989年第1期30-35,共6页
Reform of Economic System
