| “工商分离”后烟草行业发展所面临的问题 |
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| 引用本文： | 王斌,陈璋.“工商分离”后烟草行业发展所面临的问题[J].合肥工业大学学报(社会科学版),2010,24(1):33-38. |
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| 作者姓名： | 王斌 陈璋 |
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| 作者单位： | 1. 北京中烟信息技术有限公司,北京,100055
2. 中国人民大学,经济学院,北京,100872 |
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| 摘 要： | 随着我国加入WTO和世界控烟局势的愈演愈烈，烟草行业发展面临的问题也越来越多。文章阐述了烟草行业“工商分离”体制的背景及其发展状况，对“工商分离”前后烟草行业进行对比分析，指出国家财税制度改革和企业管理模式的弊端，使烟草行业存在诸多问题，同时提出了烟草行业财税制度改革和企业兼并重组等改革建议。
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| 关 键 词： | 烟草行业 工商分离 区域封锁 兼并重组 改革 |
Problems Faced by the Development of the Tobacco Industry after the Policy of SIECET |
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| WANG Bin,CHEN Zhang.Problems Faced by the Development of the Tobacco Industry after the Policy of SIECET[J].Journal of Hefei University of Technology(Social Sciences),2010,24(1):33-38. |
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| Authors: | WANG Bin CHEN Zhang |
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| Institution: | 1. Beijing China Tobacco Information Technology Co. Ltd, Beijing 100055, China; 2. School of Economics, Renmin University of China Beijing 100872, China) |
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| Abstract: | With China＇s entry into WTO and more and more strict policies ot controlling over tobacco ovet the world, the development of the tobacco industry is facing more and more problems. The paper discusses the background and the situations under the system of ＂SIECET＂, analyzes the development of the industries before and after the policy. And it also points out shortages existing both in the State financial and taxation system reform and the enterprsie management mode, which result in many problems in the industry. Meanwhile, it makes some suggestions on the financial and taxation reform and the merger and reconstruction of the tobacco industry. |
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| Keywords: | tobacco industry separation of industrial enterprises and commercial enterprises（SIEC- ET） region blockade merger and reconstruction reform |
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