中央与地方国有资本收益分配的帕累托改进——基于制度变迁的视角  

Pareto Improvement of State-owned Capital Income Distribution between Central and Local Government——Based on the Perspective of Institutional Change

作　　者：李祥龙[1] 

机构地区：[1]福建师范大学经济学院,福建福州350007

出　　处：《福建商业高等专科学校学报》2013年第3期67-71,共5页Journal of Fujian Commercial College

基　　金：福建省政治经济学研究生教育创新基地课题<民生财政视角下的地方国有资本经营预算支出研究:基于福建的实证分析>(201103)的阶段性成果

摘　　要：自1949年以来,中央与地方国有资本收益分配关系历经起伏,以改革开放和分税制为时间节点,大致分三个阶段:统收统支、税利合一、税利分流。回溯我国中央与地方国有资本收益分配制度的历史轨迹,剖析其动因,不难发现,中央与地方国有资本收益分配关系的变革是一个帕累托改进的过程。未来,优化中央与地方国有资本收益分配应改革国有资产管理体制,加快建立健全国有资本经营预算,走适度分权的道路。The central -local relations on state -owned capital income distribution have experienced a few fluctuations since 1949, and it can be broadly divided into three phases ： state - monopolized revenue and expenditure, unity of revenue and profits, separate revenue from profits. When looking back the history of state - owned capital income distribution system in central and local government, we can find that such system reform is a process called Pareto improvement. In future, our government should make a reform on the state -owned capital management system, construct the budget system of state capital and moderate decentralization system.

关 键 词：国有资产收益分配 帕累托改进 制度变迁 

分 类 号：F123.7[经济管理—世界经济]