国有能源企业利润分配的财税法律制度研究

发布时间：2018-04-12 15:20

本文选题：国有能源企业 + 利润分配　；参考：《山西财经大学》2017年硕士论文

【摘要】：国有能源企业在我国的经济发展中占据着较为重要的地位,为我国的经济发展与进步发挥了不容忽视的作用。长期以来,国家借助传统能源企业法律法规,通过国家投资贷款等较多方面的倾斜政策给国有能源企业分配发展资源,并在价格和税收等方面给国有能源企业以优惠,使国有能源企业得到较快发展,并在经济上形成垄断性,使得国有能源企业在进行市场竞争时拥有较强的成本优势,能获得相对更多的利润。但是国有能源企业在利润分配中存在很多方面的问题,在利润分配时将不同的利润分配主体的利润转化成了企业利润,因此导致了极大的社会不公现象,尤其是国家欠缺完善的法律机制和协调机制导致国有能源企业的利润分配矛盾进一步加深,使的国有能源企业可持续发展遇到瓶颈。本文通过分析现阶段国有能源企业在利润分配背后各个层次和主体的博弈,从而寻求出一条适合当今国情,也有助于实现国家有关能源发展的基本战略,促进我国的国有能源企业健康有序的发展。在我国的现阶段,对于国有能源企业的利润分配相关的法律法规予以完善,就我国能源企业面临的问题予以分析,继而从财税法律制度完善的角度予以完善。本文分析国有能源企业利润分配方式的财税法调节机制,主要从国有能源企业利润分配的历史演变,财税改革体系对国有能源企业利润分配的影响,以及财税改革的特殊性。并且针对发达国家有关国有能源企业利润分配的法律制度进行比较,进而对于发达国家的国有能源企业利润分配模式和法律规定予以借鉴。从财税改革视角下对国有能源企业利润分配的现状进行分析,并且构建国有能源企业利润分配的法律制度,通过明确国有能源企业利润分配监督管理机制、完善国有能源企业利润分配预算矫正机制、建立强力的国有能源企业利润分配监管机制等予以完善。
[Abstract]:The state-owned energy enterprises play an important role in the economic development of our country and play an important role in the economic development and progress of our country.For a long time, with the help of the laws and regulations of the traditional energy enterprises, the state allocates development resources to the state-owned energy enterprises through the preferential policies of the state investment loans and other aspects, and gives preferential treatment to the state-owned energy enterprises in the aspects of price and tax, etc.It makes state-owned energy enterprises develop rapidly and form monopoly in economy, which makes state-owned energy enterprises have strong cost advantage and gain more profit when they compete in the market.However, there are many problems in the profit distribution of state-owned energy enterprises. In the process of profit distribution, the profits of different profit distribution bodies are transformed into the profits of enterprises, which leads to great social injustice.In particular, the lack of perfect legal mechanism and coordination mechanism in the state leads to the further deepening of the profit distribution contradiction of state-owned energy enterprises, which makes the sustainable development of state-owned energy enterprises meet with a bottleneck.By analyzing the game between the different levels and the main body behind the profit distribution of the state-owned energy enterprises at the present stage, this paper tries to find out a basic strategy for the development of energy in the country, which is suitable for the present situation and contributes to the realization of the country's basic strategy of energy development.To promote the healthy and orderly development of state-owned energy enterprises in China.At the present stage of our country, the laws and regulations related to the profit distribution of the state-owned energy enterprises are perfected, and the problems faced by the energy enterprises in our country are analyzed.This paper analyzes the adjustment mechanism of the profit distribution method of state-owned energy enterprises, mainly from the historical evolution of the profit distribution of state-owned energy enterprises, the influence of the fiscal and taxation reform system on the profit distribution of state-owned energy enterprises, and the particularity of the fiscal and tax reform.It also compares the legal system of profit distribution of state-owned energy enterprises in developed countries, and then draws lessons from the profit distribution mode and legal provisions of state-owned energy enterprises in developed countries.This paper analyzes the present situation of profit distribution of state-owned energy enterprises from the perspective of fiscal and tax reform, and constructs the legal system of profit distribution of state-owned energy enterprises, and clarifies the supervision and management mechanism of profit distribution in state-owned energy enterprises.Improve the profit distribution budget correction mechanism of state-owned energy enterprises and establish a strong regulatory mechanism for profit distribution of state-owned energy enterprises.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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