宏观视角下国有企业非经济职能的成本和效率实证分析.pdfVIP

2(灿6 年 9 月 四安交通大学学报(社会科学版) Sep. 2006 第 26 卷第 5 期(总 79 期) Joumal of Xi ?n Jiaotong University( Social Sciences) Vol. 26( Sum No. 79) 宏观视角下固有企业非经济职能的 成本和效率实证分析 杨华荣，陈军，陈金贤 (西安交通大学管理学院，陕西西安 71 (049) [摘 要] 在肯定国有企业行使非经济职能作用的前提下，运用福利经济学和国民收入分配理论，对固有企业非经济 职能的成本支出和效率进行了统计分析，发现其直接经济成本和间接经济成本支出巨大，缺乏效率，建议从废除国有企 业双重闰标，按照现代企业制度确]I..经营网标;弱化企业在社会保障制度中的作用;健全社会保障体系，建立适度社会保 障水平等方面减轻阁有企业的非经济职能。 [关键词] 阁有企业;非经济罗、能;非经济职能成本与效率 [中图分类号] C913.7 [文献标识码] A [文章编号] 1008 蝴245X( 刷刷 04 -0036 -05 An EmpiriωI Analysis on the Cost and Efficiency of Non侧 economic FunctioI恼。f State-owned Enterprises from the Macro Visual A吨le YANG Hua咽吨， CHEN Jun , CHEN Jin~xian (School of Management , Xian Jiaotong Unìversìty , Xìan 710049 , China) Abstract Under the prerequisites of the affirmatìon of the implementation of non~economic function5 of 5t耐刷 owned enterprises , a statistical analysìs is made on the expenditure and efficiency of these functions finding th创 the expenditure of the direct and indirect economic cost is great and devoid of efficíency. lt is suggested to alleviate non-economic functions of the state~owned ente叩 rises in the aspects of aholishing the dual targets of state 翩 owned enterprises , setting up operating goals in terms of the system of modem ente叩rises ， weakening the role of enterprises in the social security system , improving the socìal security system , formìng adequate social security level , etc. . Key words state~owned enterprises; non-economic functionsj cost and efficiency of non-economic function 主要作用表现在以下两个方面: 一、固有