张强,刘明慧,王博.降成本:内在逻辑与战略举措[J].北京工商大学社科版,2018,33(1):114-126
降成本:内在逻辑与战略举措
Cost-cutting:Intrinsic Logic and Strategic Measures
投稿时间:2017-10-02  
DOI:10.12085/j.issn.1009-6116.2018.01.012
中文关键词:  供给侧结构性改革  降成本操作  供给管理  需求管理  企业成本
英文关键词:supply-side structural reform  cost-cutting operation  supply management  demand management  burden on enterprise
基金项目:辽宁省财政科研基金重点项目“辽宁精准扶贫财政政策研究”(16B006)。
作者单位
张强 财政部 机关服务局, 北京 100820
东北财经大学, 辽宁 大连 116025 
刘明慧 东北财经大学, 辽宁 大连 116025 
王博 东北财经大学, 辽宁 大连 116025 
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中文摘要:
      党的十九大报告指出要深化供给侧结构性改革,此背景下的降成本操作更具重要意义。文章从纵向和横向两个角度对降成本问题进行了研究。纵向上厘清了降成本与经济新常态、全面深化改革、供给侧结构性改革、“三去一降一补”、政府与市场关系的内在逻辑;横向上分析了企业不合理负担的类型、成因与现状;最后,围绕降成本操作要坚持的“顶层设计与试点探索相结合”、“供给侧与需求侧管理相结合”、“与时俱进与包容审慎”、“理论联系实际与实事求是”、“统筹兼顾与统揽全局”等总体原则,提出了规范市场关系、推进税制改革、规范非税收入、转换政策支撑财源与营造法律环境等政策建议。 
英文摘要:
      The report of the 19th National Congress of the Communist Party of China points out that the supply-side structural reform should be deepened. The cost-cutting operation is of great significance under this background. This article studies the cost reduction in both vertical and horizontal directions. Vertically, it makes clear the intrinsic logics between cost-cutting and the “New Normal” economy, comprehensively deepening reform, supply-side structural reform, “de-productivity, de-stocking, de-leveraging, cost-cutting and making up for short plate”, relationship of government and market, etc. Horizontally, it analyzes the unreasonable burdens on enterprise on the type, reasons and the status quo. Finally, focusing on pushing forward cost-cutting operations, we must adhere to the principle of “combining top-level design with pilot exploration”, “combining the management of both supply side and demand side”, “advancing with time and being inclusive and cautious”, “integrating theory with practice and seeking truth from facts” , “Overall consideration and overall situation” and other general principles, put forward policies and proposals on standardizing market relations, promoting the reform of tax system, standardizing non-tax revenue, and converting policies to support financial resources and create a legal environment. 
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