上市金融企业的初次收入分配结构分析

发布时间：2018-03-01 16:03

本文关键词： 初次分配要素份额金融企业财务学　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：国民收入经初次分配之后形成了三大板块——劳动者所得、资本所得以及政府所得，三大板块份额比例的划分问题便是初次分配收入格局问题，简称为初次分配问题。本文以2000-2012年上市的金融企业的财务数据为样本，对企业内部初次分配的要素份额进行了实证研究。通过财务学微观角度来研究企业初次分配问题可以较为清晰地观察到劳动、资本和政府三个利益相关方所获得的收入份额，能够对收入分配问题进行微观层面上的深入研究。本文的研究成果可以为深化收入分配制度改革提供一定的数据支持。文章共有五部分内容，，具体安排如下：第一部分为绪论，主要介绍了本文的选题背景与意义，文章的研究方法、基本结构并提出本文可能的创新之处。第二部分为文献综述，主要包括国内外初次分配理论，国内外关于初次分配的经验研究成果以及一部分以国内金融企业上市公司为样本的实证研究。第三部分研究了上市金融企业初次分配收入格局的演变。第四部分则具体研究了金融企业收入分配要素构成的影响因素。第五部分是全文的总结。本文通过研究发现，要使得金融企业的初次分配更加公平合理，在制定分配方案时应该考虑多方面的因素，比如企业的控股权性质、企业注册地的经济发展水平，企业所处行业的垄断性等。
[Abstract]:After the initial distribution of national income, three major plates were formed: the income of workers, the income of capital and the income of the government. The division of the proportion of the shares of the three major plates is the problem of the income pattern of the initial distribution. This paper takes the financial data of listed financial enterprises from 2000 to 2012 as a sample. This paper makes an empirical study on the factor share of the initial distribution within the enterprise. From the microscopic perspective of finance, it can clearly observe the income share of labor, capital and government from three stakeholders: labor, capital and government. The research results of this paper can provide some data support for deepening the reform of income distribution system. There are five parts of the article, the specific arrangements are as follows:. The first part is the introduction, which mainly introduces the background and significance of the topic, the research methods, the basic structure and the possible innovations of this paper. The second part is the literature review, mainly including the initial distribution theory at home and abroad. Domestic and foreign empirical research on initial distribution and some empirical studies on listed companies of domestic financial enterprises. The third part studies the evolution of initial distribution income pattern of listed financial enterprises. Part 4th. Then it studies the factors that affect the income distribution of financial enterprises. 5th is the summary of the full text. This paper finds that in order to make the initial distribution of financial enterprises more equitable and reasonable, we should take into account many factors, such as the nature of controlling rights of enterprises, the level of economic development of the place of registration of enterprises. The monopoly of the industry in which the enterprise is located.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42;F272.92

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