社会分红理论与民生财政的内在契合性——基于国企红利分配的思考  

Inherent Compatibility of Social Dividend Theory and Finance Regarding People's Livelihood——Reflections based on Dividend Distribution of State-owned Enterprises

作　　者：刘琼芳 LIU Qiongfang(Ningde Vocational and Technical College,Fu'an,Fujian 355000,China)

机构地区：[1]宁德职业技术学院财经管理系,福建福安355000

出　　处：《福建师大福清分校学报》2021年第2期196-203,共8页Journal of Fuqing Branch of Fujian Normal University

基　　金：国家社会科学基金重点项目(14AGL007);福建省科技厅软科学项目(2017R0033).

摘　　要：现行的国有资本红利分配仍用于国企的“体内循环”,红利上缴比例过低,国有资本预算支出的非民生倾向的客观事实使民众无法切实分享到国企改革成果.以民生财政为导向构建国企红利分配制度,实现“社会分红”是落实国有资本出资人所有权的题中之义、是促进社会主义市场经济发展的必然要求、是缩小贫富差距、构建和谐社会的重要途径.应科学创立“社会分红”的运行机制与模式、构建以民生财政为导向的国资经营预算支出体系等方式促进“社会分红”的稳步推进.On the one hand,the current state-owned capital dividend distribution is still used for the"internal circulation"of state-owned enterprises and the dividend payment ratio is too low.In the meanwhile,the objective facts of the non-livelihood tendency of state-owned capital budget expenditures prevent the people from actually sharing the results of state-owned enterprise reforms.On the other hand,constructing a state-owned enterprise dividend distribution system guided by people's livelihood finances and realizing"social dividends"are at the core of realizing the ownership of state-owned capital investors.They are not only an inevitable requirement for promoting the development of the socialist market economy,but also a significant approach to narrowing the gap between the rich and the poor,and building a harmonious society.Therefore,the operation mechanism and model of"social dividends"should be established scientifically,and the state-owned operating budget expenditure system oriented by people's livelihood finance should be constructed to promote the steady progress of"social dividends".

关 键 词：社会分红 民生财政 国企红利分配 

分 类 号：F810.4[经济管理—财政学]