公平视角下的国有企业红利分配制度改革  

The Distribution System Reform of State Owned Enterprise Bonus From the Perspective of Fairness

作　　者：苏贵斌[1] 

机构地区：[1]福建师范大学公共管理学院,福建福州350007

出　　处：《石家庄铁道大学学报（社会科学版）》2015年第2期38-42,54,共6页Journal of Shijiazhuang Tiedao University（Social Science Edition）

基　　金：国家社科基金重点项目(14AGL007);国家社科基金青年项目(13CGL024);教育部人文社科基金(13YJA630007)

摘　　要：公平是社会主义的本质特征,也是社会稳定的坚实基础。改革开放以来,我国经济取得了举世瞩目的巨大成就,但同时也出现一些与社会和谐相悖的不公平现象。从2007年中央企业试行国有资本经营预算制度以来,国企红利仍旧大部分停留在国企内部,形成"体内循环",未切实做到全民分享,有悖公平原则。从公平的视角对现行国有企业红利分配制度进行剖析,发现其在上缴比例、支出流向和民生支出上存在不足。对深化国有企业红利分配制度改革应以公平为原则的必要性进行分析。提出以公平为原则,确立国企红利分配的专项制度,提高国企红利上缴比例,加大国企红利用于民生领域的支出以及建立信息披露制度,完善国企内外部监督体系等改革建议。Fairness is the essential characteristic of socialism, and also a solid foundation for social stability. Since the reform and opening up, China＇s economy has made great achievements which at- tract worldwide attention, but there are some unfair phenomena that are not consistent with harmoni- ous society as well. In 2007, the central enterprise tried out the state-owned capital operating budgetsystem which ended the history that However, no matter seeing from the terprise dividends have been held in the state-owned enterprises had not paid dividends for 13 years. system design, or the implementation situation the state-owned enterprises forming ＂internal , State-owned en circulation＂, not been shared by all the people in actually which is contrary to the principle of fairness. The current state-owned enterprise dividends distribution system is analyzed from the perspective of fairness to find that there are some problems in proportion paid, expenditure structure and expenditure on the people＇s livelihood. The reform of dividends allocation system of state-owned enterprises should be carried on in terms of the principle of fairness, which is not only the requirements of the public prop- erty of state-owned enterprise and constructing a harmonious society, but also helpful to adjust the pattern of income distribution and promote the development of economic. Some strategies are pro- posed as follows： deepening the reform of the dividends distribution system of state-owned enterprises in terms of the principle of fairness, developing the State-owned enterprise dividend distribution sys- tem planning, improving the proportion of state-owned enterprises paid dividends, increasing the ex- penditure of state-owned enterprise dividends for the people＇s livelihood, establishing information dis- closure system and perfecting the internal and external supervision system of state-owned enterprises.

关 键 词：国企红利 分配 公平 

分 类 号：F275[经济管理—企业管理]