国有企业社会成本分析——对中国10个大城市508家企业的调查  

(3)An Analysis of the Social Cost of State owned Enterprises ——An Investigation of 508 Enterprises in Ten Cities in China

作　　者：李培林[1] 张翼[1] 

机构地区：[1]中国社会科学院社会学研

出　　处：《中国社会科学》1999年第5期41-56,205,共17页Social Sciences in China

摘　　要：本文试图回答的问题是 :为什么国有工业企业在推行市场化体制改革和生产率有所提高的情况下 ,主要效益指标却在恶化 ,从而出现“有增长而无发展”的困境。文章认为 ,国有工业企业长期以来过高的社会成本是造成这种状况的主要原因。根据问卷调查的材料 ,作者对国有工业企业在固定资产投入、人员使用、福利保险费用等方面的社会成本进行了定量的测算 ,其结果比以往文献的估算要高得多。文章从社会学的视角指出 ,围绕着社会成本 ,国有工业企业形成了刚性的利益格局和福利功能扩大化的趋势 ,从而成为改革的巨大障碍。要解决这个问题 ,就必须建立国有企业的“拟市场化核算体制”和“社会成本的分摊机制”In this paper the authors examine the question of why the indicators of efficiency of state owned industrial enterprises are going from bad to worse, leading to the dilemma of “growth without development”, while at the same time these enterprises are undergoing market driven institutional reform and their productivity has been improved? The authors suggest that the major reason for this situation is the high social costs of state owned industrial enterprises over a long period of time. Based on the information obtained from a questionnaire, the authors conducted a quantitative analysis of the enterprises' fixed assets investment, employment, welfare and insurance. The results revealed that costs were much higher than in the past. From a sociological perspective, the authors point out that state owned enterprises have formed a rigid interest structure around social costs, and that there is a tendency towards welfare expansion, which constitute a great obstacle to the reform. A “quasi marketization accounting system” and a “social cost sharing mechanism” must be established in order to resolve this problem.

关 键 词：国有企业 社会成本 国家控股企业 服务人员 从业人员 成本分析 非生产用固定资产 福利机构 人均利润 福利费用 

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