促进辽宁混合所有制经济发展财政政策探讨

发布时间：2018-12-07 19:59

【摘要】：混合所有制经济是我国基本经济制度的重要实现形式,2014年11月辽宁省出台了《关于进一步深化全省国资国企改革的意见》,推进混合所有制经济的发展。在促进混合所有制经济发展,推进国有企业改革的过程中,辽宁省采取了增加财政补贴,减免费用,实行税收减免,降低土地出让金,优先安排土地出让金用途等一系列财政政策并取得了积极的成果,但是还存在诸如财政政策缺乏区别性,国有资本经营收入占比低,国企红利支出结构不合理,政策性亏损与非政策亏损界定不清等一系列问题。未来要在财政政策的选择、国有资本收益的比例、国企红利支出结构、支出的形式等方面进行相应的改革,进而推动辽宁混合所有制经济的发展。
[Abstract]:Mixed ownership economy is an important realization form of our country's basic economic system. In November 2014, Liaoning Province issued "opinions on further deepening the Reform of State-owned Enterprises in the whole Province" to promote the development of mixed ownership economy. In the process of promoting the development of the mixed ownership economy and promoting the reform of state-owned enterprises, Liaoning Province has adopted increased financial subsidies, reduced expenses, implemented tax exemptions and reduced land sales fees. A series of fiscal policies, such as giving priority to the use of land transfer funds, have achieved positive results. However, there are still some problems, such as the lack of distinction between fiscal policies, the low proportion of state-owned capital operating income, and the unreasonable structure of state-owned enterprises' dividend expenditure. Policy losses and non-policy losses are not clearly defined and a series of problems. In the future, it is necessary to reform the fiscal policy, the proportion of state-owned capital income, the structure of dividend expenditure, the form of expenditure and so on, so as to promote the development of Liaoning mixed ownership economy.
【作者单位】：中共辽宁省委党校;
【基金】：2014年财政科研基金项目“支持辽宁混合所有制经济发展财政政策研究” 2014年沈阳市社科基金项目“关于沈阳发展混合所有制企业的对策研究” 2015年辽宁省社科基金项目“辽宁地方财政或有债务风险评价与预警研究”(L15BTJ002)的阶段性研究成果
【分类号】：F276.1;F271;F812.0

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