混合所有制改革对国资预算收入结构影响的实证分析与制度保障——以资源垄断型集团公司及其上市子公司为例  

Empirical Analysis and System Guarantee on the Effect of Mixed Ownership Reform to the Income Structure of State-owned Asset Budget—Based on Resource Monopoly Group and Its Listed Subsidiaries

作　　者：朱珍[1] ZHU Zhen(Fuzhou University, Fuzhou 350116)

机构地区：[1]福州大学经济与管理学院

出　　处：《经济与管理研究》2016年第1期39-45,共7页Research on Economics and Management

基　　金：国家社会科学基金重点项目"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);国家社会科学基金青年项目"公共资源收益合理共享视角下的国有企业红利分配研究"(13CGL024);教育部人文社会科学研究项目"民生财政导向下的国有资本经营预算支出结构与绩效评价研究"(13YJA630007);福建省社会科学规划项目"经济新常态下混改对福建国企创新驱动的倒逼机制研究"(FJ2015C136);福州大学社科科研扶持基金资助项目"正和博弈视角下国有资本经营预算支出结构的调整与优化研究"(15SKF07)

摘　　要：本文以资源垄断型集团公司及其上市子公司为例,通过分析净资产收益率与国有股权比例的关系,论证了深化混合所有制改革的必要性。随着混合所有制改革的深化,其将通过影响应交利润、股利股息、产权转让收入等来影响国有资本经营预算的收入结构。而要使后者与前者总体呈正向相关关系,要通过完善法人治理结构、慎重减持国有股、引进民营战略投资者、完善应交利润比例制度与派息制度、公平公正公开地转让国有资产等综合性的制度安排来予以保证。This paper demonstrates the necessity of deepening the reform of mixed ownership through the analysis of the relationship between return on the net assets and the state-owned equity,based on the resource monopoly group and its listed subsidiaries. The deepening of mixed ownership reform will,by influencing the profits,dividends and property transfer income,affect the income structure of state-owned capital management budget. In order to make both of the influenced parts show positive,comprehensive arrangement should be carried out,including improving the corporate governance structure,carefully reducing state-owned shares,introducing the private strategic investors,improving the profit share system and dividends payable system,transferring the state-owned assets in a fair,just and open way.

关 键 词：混合所有制改革 国有资本经营预算 应交利润 

分 类 号：F275.6[经济管理—企业管理]