CAJ | 학술논문

国有企业改革对我国建立社会主义市场经济体制至关重要。文章以西部某省的省属监管企业为研究样本，研究了不同规模下企业的财政贡献情况。结果表明，近年来样本省的大规模国企对财政贡献愈发明显．使得“做大做强”改革路线对地方政府具有明显的财政激励作用，这种效应有可能使得地方政府有动机将国有企业引上一条资本规模不断扩大和人员冗余的道路。
국유기업개혁대아국건립사회주의시장경제체제지관중요。문장이서부모성적성속감관기업위연구양본，연구료불동규모하기업적재정공헌정황。결과표명，근년래양본성적대규모국기대재정공헌유발명현．사득“주대주강”개혁로선대지방정부구유명현적재정격려작용，저충효응유가능사득지방정부유동궤장국유기업인상일조자본규모불단확대화인원용여적도로。
The reform of state-owned enterprises is essential for the establishment of China＇s market economy. Based on the data of state-owned enterprises of a western province, this paper examines the different fiscal contribution made by state-owned enterprises with different scales and it turns out that the fiscal contribution of big enterprises is becoming increasingly significant and the reform policy of ＂ making enterprises bigger and stronger ＂ has obvious incentive effect on the local government. But this effect may enable the local government to guide state-owned enterprises to the way of constantly expanding growth in capital scale and staff redundancy.