我国国有企业利润分配制度的历史、现状及其完善  

On the History Present Situation and Perfection of Chinese Stated-owned Enterprises

作　　者：吴晓红[1] 

机构地区：[1]合肥学院机械工程系,安徽合肥230601

出　　处：《学术界》2015年第5期60-72,324,共13页Academics

摘　　要：国有企业与国家之间的财政分配关系,一直是国有企业改革的重要环节。自新中国成立以来,每个时期的国有企业利润分配制度都有其历史特点。市场经济体制建立以后,国有企业确立了以"建立现代企业制度"为目标的改革方向,国有企业利润分配制度也发展到了国有资本经营预算制度阶段。十八届三中全会明确要求,积极发展混合所有制经济,进一步推动国有企业完善现代企业制度。这表明,国家、国有企业与全体公民之间的三元利润分配格局将会被打破,完善我国国有资本经营预算制度,应成为我国国有企业利润分配制度的重要目标。The relationship between stated-owned enterprises and country has always been an important part of the reform of state-owned enterprises.Since the founding of new China,the profit distribution system of state- owned enterprises has its historical characteristics in each period.After the establishment of market economy system,state-owned enterprises established 'Modern enterprise system' as the goal of reform direction.The profit distribution of state-owned enterprises has developed to the stage of state-owned capital budget system.The third plenary session of the eighteenth clearly requires,the mixed ownership economy be established,the improvement of the modern enterprise system of state- owned enterprises further promoted.It is suggested that the profit distribution pattern will be broken,improving the budget system of state-owned capital.

关 键 词：国有企业 国有资产 国有资本 国有资本经营预算 

分 类 号：F276.1[经济管理—企业管理] F275.4[经济管理—国民经济]