国有企业红利分配:制度变迁与改革前瞻  

Distribution of Profits from State-owned Enterprises and Prospects for Reform

作　　者：廖添土[1] 廖雅珍[2] 

机构地区：[1]福建师范大学,福建福州350108 [2]龙岩学院,福建龙岩364012

出　　处：《龙岩学院学报》2013年第1期99-104,共6页Journal of Longyan University

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：新中国成立60多年来,国有企业红利分配制度先后经历了计划经济时期的统收统支、改革开放初期的放权让利、分税制改革后的利润留存和2007年以来的分类上缴四个阶段。但由于制度安排的惯性路径依赖,现行的国有企业红利分配仍然无法让国有企业的所有者——全体人民共享国企红利收益,造成了国企的过度投资和盲目扩张,加剧贫富差距,以及危害社会福利等问题。因此,改革的方向应是建立全民分红的制度框架,让全民共享国企红利收益。改革措施包括提高国企红利上缴比例,确立合适的全民分红形式,以及建立健全法律法规,完善国企监督体系。In more than 60 years since the founding of PRC, the profit distribution system of state-owned enterprises has gone through four stages, i.e. centralized control over income and expenditure, decentralization of power and transfer of profits, retained profits and classified turn-over. Due to the path dependence of system, the profit distribution system of stateowned enterprises still doesn＇t allow the owners to enjoy the profits, which makes the enterprises blandly expand, makes larger the gap between the wealthy and poor and also harms the social welfare. Therefore, the system for profit distribution of state-owned enterprises should be set up so as to make all the people enjoy the profits made from the state-owned enterprises. In the meanwhile the ration of turn-over should be raised, the distribution ways should be determined, the laws concerned should be established and finally the supervisory mechanism in state-owned enterprises should be improved.

关 键 词：国有企业 红利分配 制度变迁 

分 类 号：F276.1[经济管理—企业管理]