渐行渐近的制度均衡:国家与国企财政分配关系的60年嬗变  

Progressive Balance of System: the 60 Years Evolution of Financial Allocation Between the State and State-Owned Enterprises

作　　者：朱珍[1] 

机构地区：[1]福建师范大学经济学院,福建福州350007

出　　处：《西安财经学院学报》2010年第2期61-65,共5页Journal of Xi’an University of Finance & Economics

基　　金：国家社会科学基金项目"公共财政框架下的省域国有资本经营预算研究"(08BZZ037)

摘　　要：计划经济时期,受制于高度集中的传统体制,国家与国企的利润分配关系几经试错也未能走出路径依赖的特性,从而使制度被锁定在低效的状态。改革开放以来,为了真正扩大企业自主权,落实国企改革,国家积极探寻国企合理的财政分配制度,并初见制度相对均衡的端倪。我国的公共财政和国资财政并存,应以税利分流为基础,重设国有资本财政收支制度,用高效的路径替代破除路径依赖,从而维持制度的相对均衡。红利的合理使用是国资财政收支制度的归结点,因而,基于增进社会福利和正和博弈的视角,红利应着重投向教育和国企的自主创新。During the period of Planned Economy, subjected to the highly centralized system, the profit distribution relations between the state and state - owned enterprises have gone through trial and error and couldn＇ t be out of the path - dependent characteristics. So the system was locked in the inefficient state which is an unbal- ance of system. Since the reform and opening up, in order to expand the autonomy of enterprise and carry out SOE reform, the state has explored the reasonable financial allocation system so that it has shown the clues of a relatively balanced system. Public finances and the stated - owned financial co - exist in our country, so reset- ting the state capital revenue and expenditure system should be based on profit and taxes diverted, using an efficient path alternative to get rid of the path dependence in order to maintain the relative balance of the system. The rational use of dividends is significant for the financial revenue and expenditure system, therefore, from the perspective of the promotion of social welfare and positivesum game, dividends should be invested into educa- tion and innovation of state- owned enterprises.

关 键 词：财政分配 制度均衡 60年嬗变 国有资本财政 

分 类 号：F812.2[经济管理—财政学]