“两则两制”及其系列改革:“十三五”规划框架下的评估与展望  

“Two Rules and Two Systems”and a Series of Reforms:Evaluation and Prospect in the 13th Five-Year Plan Framework

作　　者：江文波 于树一[2] 

机构地区：[1]深圳市运通资本投资管理有限公司 [2]中国社会科学院财经战略研究院

出　　处：《财政科学》2016年第4期24-31,共8页Fiscal Science

基　　金：中国社会科学院财经战略研究院创新工程课题"深化财税体制改革与建立现代财政制度研究"(课题编号:2016CJY001)的阶段性成果

摘　　要：自1993年社会主义市场经济体制建立以来,我国实施了一系列改革,其中与分税制配套的国有企业利润分配制度改革是至关重要的一环,其决定着市场经济条件下国家与企业之间的分配关系。而"两则两制"及其系列改革则是国有企业利润分配制度改革中至关重要的一环,其为理顺和规范国家与企业利润分配关系奠定了财务会计制度基础。当前,我国已经步入全面深化改革阶段,立足于"十三五"规划对"两则两制"及其系列改革进行评估,并根据评估结果对下一步改革进行思考和展望,使其在全面深化国有企业改革中更好地发挥基础性作用,具有深远的意义。China has implemented a series of reforms after it decided to establish a socialist market economic system in 1993, and the state-owned enterprise profit distribution system reform matching the tax sharing system is a vital part, which determines country and enterprises distribution relationship under the condition of market economy. ＂Two Rules and Two Systems＂ reform is a very important link in the profit distribution system reform of state-owned enterprise, which established financial accounting foundation to straighten out and standardize the state and enterprise profit distribution relationship. At present, China has entered the stage of comprehensive deepening of reform, and we evaluate ＂Two Rules and Two Systems＂ and the series of reform based on the 13th Five-Year plan, and think and prospect the next step of the reform according to the results of the assessment to make better use of the basic role in the comprehensive deepening of the state-owned enterprises reform, which has profound practical significance.

关 键 词：国有企业利润分配制度“两则两制” “十三五”规划 

分 类 号：F230[经济管理—会计学]