“四马分肥”办法下的公私协商与股息红利发放--以杭州市公私合营企业为例  

Public-Private Consultation and Dividend Payment under the“Four-sectors Sharing Profits”Approach:Taking Public-Private Joint Enterprises in Hangzhou as an Example

作　　者：王毅[1] Wang Yi(School of Marxism,Zhejiang University,Hangzhou 310058,China)

机构地区：[1]浙江大学马克思主义学院,浙江杭州310058

出　　处：《浙江大学学报（人文社会科学版）》2024年第11期132-149,共18页Journal of Zhejiang University:Humanities and Social Sciences

摘　　要：1952年“五反”期间,中共中央就已酝酿用“四马分肥”办法对企业的利润额进行重新划定,以协调各方利益。“四马分肥”办法确立后,四方面比例的协商是在公方掌握内部方案的前提下依托董事会开展的,公方对企业情况的调查和对私方意见的摸底是协商会议顺利召开的关键,这一过程体现了企业领导权的转移。从“四马分肥”推行过程来看,股息红利“一马”的内容在不断变化,大致由私营时期的“资本家所得25%”到“股息红利可占25%”,再到公私合营后“公私双方按股权分配25%左右”,反映了私方所得逐步受到限制。在合营企业中,股息红利“一马”的发放应是对公私双方所得的一次再分配,具体表现为“四马分肥,工人阶级得其大半”的情况下,股息红利分配中公方所得又占到大半,体现了合营企业中社会主义成分的增长。“Four-sectors Sharing Profits”(sima fenfei)was a new approach to the distribution of surpluses for private enterprises and public-private joint ventures in 1953 after China entered the period of planned economic construction.As early as in the“Five-anti”campaign,the Central Committee of the Communist Party of China had considered using the“Four-sectors Sharing Profits”method to redefine the amount of profits for enterprises in order to balance the interests of all parties.The promulgation of the“Interim Regulations on Public-Private Joint Ventures in Industry”in 1954 signified that the“Four-sectors Sharing Profits”approach formed a complete and unified regulation and was established in the form of law.The overall requirement of the“Four-sectors Sharing Profits”approach was to conduct the distribution on the basis of paying the national income tax and making up for the losses of the enterprises in the previous period.It should neither affect the normal production and operation of the enterprise while also ensuring that the capitalists obtained certain profits.At the same time,it should be conducive to the socialist transformation of the enterprise.Based on this distribution spirit,the attitudes of grassroots organizations and both the public and private sides towards the“Four-sectors Sharing Profits”were different.Therefore,how to effectively carry out the consultation work on surplus distribution and coordinate all parties to promote the implementation of the“Four-sectors Sharing Profits”approach became the key to the smooth implementation of this approach.The consultation between the public and private sectors under the“Four-sectors Sharing Profits”approach was carried out relying on the board of directors under the premise that the public side mastered the internal plan.The investigation of the actual situation of the enterprise by the public side and the understanding of the opinions of the private sectors were the keys to the smooth holding of the consultation meeting and a

关 键 词：四马分肥 公私合营 杭州 社会主义改造 和平赎买 

分 类 号：F279.27[经济管理—企业管理] F832.51[经济管理—国民经济]