当前国企红利分配研究综述  

The Literature Review on Bonus Distribution of State-owned Enterprises

作　　者：艾贞言 

机构地区：[1]福建师范大学,福建福州350108

出　　处：《广东开放大学学报》2015年第6期100-104,共5页JOURNAL OF GUANGDONG OPEN UNIVERSITY

基　　金：2013年教育部人文社科项目"民生财政导向下的固有资本经营预算支出结构和绩效评价研究"(13YJA630007);2014年国家社科基金重点项目"国企红利征缴比例倍增目标下的国资预算支出民生化研究"(14AGL007)科研成果

摘　　要：新中国成立以来,我国国企红利分配关系经历了多次调整,2007年恢复国企利润上缴制度,打破了国企利润不上缴格局,这是我国国企红利分配关系的一次重大变革,对我国经济发展有着重要意义。在此背景下,现有国企红利的分配标准、模式以及使用等非常值得探讨,这对进一步完善国企红利分配制度极为有利,能更好地让国民分享国有资本收益成果,充分体现"取之于民,用之于民"的本质。Since the founding of China, state-owned enterprises（SOE） has experienced several adjustments on dividend distribution. In 2007, SOE in China witnessed a reform of their profits： they had to turn over their profits to the State. This move is of great significance to the economic development of our country. Under such a background, it is a need to explore existing dividend in terms of allocation standard, pattern and use. It is stated that this initiative can improve dividends distribution system in SOE and help people access to the state-owned capital gains, which fully reflects the essence of ＂from the people and for the people＂.

关 键 词：国企红利 利润分配 研究综述 

分 类 号：F276.1[经济管理—企业管理]