全行业公私合营后上海工业企业的定息及其用途研究  

Research on Fixed Income and Its Use of Shanghai Industrial Enterprises after Public-Private Cooperation in the Whole Industry

作　　者：刘岸冰 Liu Anbing

机构地区：[1]上海交通大学校史博物馆

出　　处：《中国经济史研究》2019年第1期156-171,共16页Researches in Chinese Economic History

基　　金：国家社科基金后期资助项目"公私合营后中国企业制度变革研究(1949-1957)"(批准号:17FJL012)阶段性成果之一

摘　　要：1956年全行业公私合营高潮之后,与企业产权制度和企业治理结构变革相适应,公私合营企业的盈余分配也经历了一个从"四马分肥"到定息制度重建的过程。其内容主要包括:一是按照"四马分肥"原则对公私合营企业历年盈余分配的了结;二是定息制度的推行和定息的发放。这就从本质上宣告了中国近代以来私有产权制度下企业原有盈余分配制度的终结。私营工商业者在领到这些资金之后,主要的用途有支付日常生活开支、储蓄、购买公债,以及成为改革开放之后私营工商业再度兴起的部分资本等。定息制度之建立,一方面体现了中国社会主义经济体制改革理论在实践中的不断丰富和发展,另一方面说明了中国私营工商业为中国经济发展所做出的贡献。After the high tide of public-private partnerships in the industry in 1956,the surplus distribution of public-private partnerships also experienced a process of reconstructing from the "four-horse-fertilizer" to the "fixed-interest" system in accordance with the changes in the corporate property rights system and corporate governance structure. The contents mainly include: First,the distribution of surplus of public-private partnership enterprises over the years in accordance with the system of "four horses divided by fertilizers"; second,the implementation of the fixed-rate system and the issuance of fixed income. This essentially declares the end of the enterprise’s original surplus distribution system under the private property rights system in modern China. After receiving these funds,private industry and commerce owners mainly use daily expenses,save savings,purchase public debt,and become part of the capital that has re-emerged after the reform and opening up. This reflects the reform of China’s socialist economic system. The theory has been continuously enriched and developed in practice. On the other hand,it explains the contribution made by China’s private industry and commerce to China’s economic development.

关 键 词：社会主义改造 公私合营 工业企业 盈余分配 上海 

分 类 号：F129[经济管理—世界经济]