东北国有企业债务重组及财政政策研究  

Studying the Debt Restructuring and Financial Policy of Northeastern State-owned Enterprises

作　　者：王曙光[1] 刘彬[1] 

机构地区：[1]哈尔滨商业大学财政与公关管理学院,黑龙江哈尔滨150076

出　　处：《学术交流》2005年第5期107-110,共4页Academic Exchange

基　　金：2004年国家自然科学基金项目<振兴东北老工业基地激励型财政政策模型及实证分析研究>课题的阶段性研究成果(70473021)。

摘　　要：国有企业债务问题是国有企业改革的重大难题。解决东北国有企业债务问题,财政应采取相应政策:对资产的转移、出售给予相应税收优惠政策、强化公共财政职能,调整和改革现行的国有资产财政管理体制、开征消费增值税和社会保障税、加大对东北地区的财政转移支付力度。Debt of state-owned enterprises is a vital problem in the reform of state-owned enterprise. To solve the debt problems of northeastern state-owned enterprises, relative financial institutions should take following measures: granting tax preferential policies on assets shift and sale, enhancing its public financial function, reforming and adjusting current finance management system of state assets, levying VAT for consumption and social security tax, and strengthening the payment transfer system of northeastern area.

关 键 词：东北老工业 国有企业 债务重组 财政政策 

分 类 号：F270[经济管理—企业管理]