60年嬗变:国家与国企利润分配制度的演替  

The 60-year Evolution:the Changing System of Profit Distribution between the State and State-owned Enterprises

作　　者：徐文秀[1] 朱珍[1] 

机构地区：[1]福建师范大学,福建福州350007

出　　处：《西安建筑科技大学学报（社会科学版）》2012年第1期30-35,共6页Journal of Xi'an University of Architecture & Technology(Social Science Edition)

基　　金：2008年国家社科基金"公共财政框架下的省域国有资本经营预算研究"(08BZZ037)

摘　　要：国有企业在国民经济的发展中居于主导地位,然而,建国以来,囿于历史环境和制度非均衡,国家与国企尚未形成稳定规范的利润分配模式,影响了财政收支的完整性和统一性。基于国有企业面广量大的事实和双元财政的要求,应以税利分流为基础重构国有资本财政收入制度,并建立国企利润上缴的宪政框架,:实现高效的路径替代;从社会福利的视角考虑,红利应重点投向教育和国企的自主创新,实现国企和民生的正和博弈。The state-owned enterprises have been taki economy＇s development for about 60 years in New China. ng H the dominant position in the national owever, because of the unbalanced devel- opment in history and institution, there is a lack of stable and standard distribution model between the state and state-owned enterprises which affects the integrity and unity of fiscal revenue and ex- penditure. Given the fact that the state-owned enterprises manufactures a wide range and high volume of products at the request of the dual-financial structure, it would be a better approach to reestablish the fiscal revenue system of state-owned capital on the basis of profits and taxes shunt, like the con- stitutional system for the state-owned enterprises to turn over profits to the state. From the perspec- tive of the social welfare considerations, dividends should be invested into education and independent innovation of state-owned enterprises for the purpoze of the positive-sum game of state-owned enter- prises and livelihood.

关 键 词：财政分配 60年嬗变 路径依赖 路径替代 税利分流 国有资本财政 

分 类 号：F123.7[经济管理—世界经济]