论国有资本收益分配制度改革

发布时间：2018-05-22 07:36

本文选题：国有资本 + 收益分配　；参考：《财政部财政科学研究所》2013年硕士论文

【摘要】：新中国成立以来,我国国有资本收益分配制度经历了多次变迁。改革开放以前,我国实行的是计划经济体制,与之对应的国企利润分配方式基本上是利润全额上缴的形式。改革开放后,我国曾先后采用过”基金制度“、“利润留成制度”、“利改税制度”和“承包制”等,直到1994年开始实行“税利分流”制度,并沿用至今。实行“税利分流”制度后,为支持国有企业的发展,国家对国有企业实行了暂停上缴其税后利润的政策,由此开始了大量的国有企业利润被保留在企业中的时期。但是这引发了社会各方关于公众不能分享国有资本投资回报以及国有企业是否存在投资过度和薪酬福利过高等问题的质疑,因此国有资本收益分配问题再次成为人们热议的问题。2007年12月,财政部和国资委发布《中央企业国有资本收益收取管理暂行办法》,明确了部分中央国有企业的税后利润上缴问题,由此拉开了对国有资本收益上缴问题的研究。由于没有现成的模式可供参考,我国国有资本收益分配在征缴范围、征缴比例和后续支配等方面引起学术界和民众的热议,但是目前仍无定论。今后,对于国有资本收益分配制度的研究仍将继续,并且具有重大的意义。截至2013年,从2007年重新启动的国有企业分红已走过了六个年头,随着各项政策和文件的出台,我国国有企业收益分配制度的改革和发展确实取得了一些实质性的进展和突破,但是不得不承认的是,国有资本收益分配仍处于探索阶段,相应的预算体系尚不完善,国有资本收益上缴的范围、比例和支出范围目前都还存在一些问题,因而国有资本收益分配制度的改革任务仍很艰巨。本文采用理论联系实践的方法来探讨我国国有资本收益分配制度的改革,首先概述了国有资本收益相关的基本理论知识,之后视角转向西方国家,通过分析发达国家国有资产管理的成功经验来找出对我国的启示。然后以时间为线索,回顾了我国自建国起国有企业利润分配的变化过程,之后时间点定位在当下,通过分析当前我国国有企业利润分配的现状,结合目前社会经济形势出现的新变化、新矛盾,指出我国国有资本收益分配制度的改革方向,并提出政策建议。总之,国有资本收益分配制度的建立不是一朝一夕的事情,而且没有固定的模式和先例可循,需要我们在实践和借鉴中不断的改进和探讨,但是相信随着一代一代人的不断努力,我们一定可以建立起适合我国国情的国有资本收益分配制度。
[Abstract]:Since the founding of New China, the income distribution system of state-owned capital has undergone many changes. Before the reform and opening up, our country implemented the planned economy system, and the corresponding profit distribution mode of the state-owned enterprises is basically the form of full profit surrender. After the reform and opening up, China has adopted "fund system", "profit retention system", "interest tax reform system" and "contract system", etc. In order to support the development of state-owned enterprises, the state has put into effect the policy of suspending the after-tax profits of state-owned enterprises after the implementation of the "tax profit diversion" system, thus beginning the period in which a large number of profits of state-owned enterprises were retained in the enterprises. But this raises questions about the public's inability to share in the return on state capital investment and whether state-owned enterprises are overinvested and overpaid. As a result, the issue of income distribution of state-owned capital has once again become a hot issue. In December 2007, The Ministry of Finance and the SASAC have issued the interim measures for the Administration of the Collection and Management of State-owned Capital income of Central Enterprises, which clarifies the issue of after-tax profits of some central state-owned enterprises, and thus opens up the study on the issue of state-owned capital gains being turned over. Since there is no ready-made model for reference, the distribution of state-owned capital income in the scope of collection and payment, the proportion of collection and subsequent domination has aroused heated discussion in academia and the public, but there is still no final conclusion at present. In the future, the research on the income distribution system of state-owned capital will continue and have great significance. As of 2013, it has been six years since the state-owned enterprises restarted in 2007. With the introduction of various policies and documents, the reform and development of the income distribution system of state-owned enterprises in China has indeed made some substantial progress and breakthrough. However, it has to be acknowledged that the distribution of state-owned capital gains is still in the exploratory stage, the corresponding budget system is not yet perfect, and there are still some problems in the scope, proportion and scope of expenditure of state-owned capital gains. As a result, the reform task of the state-owned capital income distribution system is still very arduous. This paper uses the method of combining theory with practice to discuss the reform of the income distribution system of state-owned capital in our country. Firstly, it summarizes the basic theoretical knowledge related to the income of state-owned capital, and then turns to the western countries. By analyzing the successful experiences of the management of state-owned assets in developed countries, this paper finds out the enlightenment to our country. Then, based on the clue of time, the paper reviews the changing process of profit distribution of state-owned enterprises since the founding of the people's Republic of China, and then analyzes the current situation of profit distribution of state-owned enterprises in China by analyzing the current situation of profit distribution in state-owned enterprises. Combined with the new changes and contradictions in the current social and economic situation, this paper points out the reform direction of the income distribution system of state-owned capital in China, and puts forward some policy suggestions. In short, the establishment of state-owned capital income distribution system is not overnight, and there are no fixed models and precedents to follow, we need to continue to improve and discuss in practice and reference. But I believe that with the continuous efforts of a generation, we can certainly set up a national capital income distribution system suitable for our national conditions.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F123.7

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