国有资本收益分配法律制度研究

发布时间：2018-06-28 01:17

本文选题：国有资本 + 收益分配　；参考：《华东政法大学》2013年硕士论文

【摘要】：我国是以公有制经济为基础的社会主义国家，国有资产投入生产经营后形成国有资本，运营产生的收益极为可观。面对这笔巨大的财富，如何分配成为一大难题。近年来，我国越来越重视国有资本收益的分配，通过扩大分配范围和提高上缴比例不断改进分配。除了技术性规则，更需以法律规范的形式对其进行规制。目前我国专家、学者对国有资本收益分配的研究多偏向经济学、制度学和社会学，法学角度研究较少，然而法律体系的建立与完善对于国有资本收益分配而言必不可少，故笔者选择了这个主题，希望了解我国国有资本收益分配法律制度的现状及不足，对比国外做法并加以借鉴，，为我国国有资本收益分配法律制度的完善建言献策。本文除了导言和结语外，正文共分为四章，各章的具体内容如下：第一章对国有资本收益分配的相关概念进行了对比和界定，将研究范围限定为国有资本即经营性国有资产，以此为切入点，明确了国有资本收益的性质及来源，强调国有资本收益分配在保障国家所有者权益和宏观调控方面的作用。之后，介绍了该制度在我国的历史演变，此外，着重从我国经济、法制和社会方面分析了完善该制度的必然性和可行性，为后文制度考察奠定前提和基础。第二章从不同的角度对国有资本收益分配制度的理论基础进行了深入剖析。产权理论明确了国有企业所有权和经营权相分离，划分了国家和企业的法律地位。分配正义理论是从宏观层面上的财政分配角度出发，为国有资本收益分配技术性规定的调整指明了方向，以实现机会、规则、过程和结果公平。第三章是在了解我国现有国有资本收益分配法律规范和在实践中的分配情况的基础上，对该制度进行全方位考察，从法律体系、配套制度和监督机制三个角度对这一制度进行检讨，发现缺陷与不足，并指出问题存在的根源。第四章有针对性地介绍了国外的国有资本收益分配制度，对其进行比较和借鉴，对我国国有资本收益分配法律制度和配套产权制度、预算制度的构建和完善提出了自己的想法。本文的创新之处在于：其一，将法学理论与制度学研究相融合，从宏观层面出发，贯彻民主法治和公平正义原则。坚持从法学的角度审视我国国有资本收益分配法律制度，并辅之以产权制度和国有资本经营预算制度研究，之前二者大都是分离的；其二，综合运用了历史分析法、比较分析法和实证分析法，通过研究我国该制度的历史沿革，分析和比较东西方相关理论、各国国有资本收益分配制度，统计和总结该制度在我国施行时可能会出现的情况，了解我国现行法律制度中的问题。由于时间有限及资料搜集上的困难，本文仍存在很多不足：第一，相关数据和资料获取困难。国内官方公布信息不足，部分来源于网络资源，国外制度考察缺少原文资料，多参考现有学者的介绍，缺乏权威性，研究结论存在瑕疵；第二，笔者欠缺经济学和制度学知识储备，提出的建议较为宏观，实践操作性较为欠缺；第三，关于产权制度、国有资本经营预算制度等配套制度，由于篇幅有限，仅作简略介绍。
[Abstract]:Our country is a socialist country based on the public ownership economy, and the state assets are invested in the production and operation of state-owned capital, and the profits of the operation are very considerable. In the face of this huge wealth, how to distribute the state capital has become a big problem. In recent years, our country has paid more and more attention to the distribution of the income of the state capital, by expanding the distribution scope and raising the upper part. In addition to technical rules, it is more necessary to regulate it in the form of legal norms. At present, Chinese experts and scholars have studied the income distribution of state-owned capital mostly in economics, institutions and sociology, and less in jurisprudence. However, the establishment and improvement of the legal system for the distribution of the income of state-owned capital is concerned. Therefore, the author chose this topic, hoping to understand the current situation and deficiency of the legal system of the distribution of state capital income in our country, contrast the foreign practice and draw lessons from it, and offer suggestions for the perfection of the legal system of the distribution of state capital income in our country.
In addition to the introduction and conclusion, the text is divided into four chapters. The specific contents of each chapter are as follows:
The first chapter compares and defines the related concepts of the income distribution of state-owned capital, and defines the scope of the study as state-owned capital, that is, the state-owned capital, that is, the nature and source of the income of the state capital, and emphasizes the role of the distribution of state capital income in the protection of the rights and interests of the state owners and the macro regulation and control. This paper introduces the historical evolution of the system in China, and analyzes the inevitability and feasibility of perfecting the system from the economic, legal and social aspects of our country, and lays the foundation for the investigation of the later system.
The second chapter makes an in-depth analysis of the theoretical basis of the system of state capital income distribution from different angles. The theory of property rights clearly separates the ownership of state-owned enterprises from the management right and divides the legal status of the state and enterprise. The adjustment of operative requirements pointed out the direction to achieve opportunities, rules, processes and results fair.
The third chapter, on the basis of understanding the existing legal norms and distribution of the current state capital income distribution in China, carries out a comprehensive review of the system and reviews the system from the three angles of the legal system, the supporting system and the supervision mechanism, and finds the defects and imperfection, and points out the root cause of the problem.
The fourth chapter introduces the foreign state capital income distribution system in foreign countries, compares and uses it for reference, and puts forward his own ideas on the construction and improvement of the legal system of the income distribution of state-owned capital and the system of supporting property rights, and the improvement of the budget system.
The innovation of this article lies in the following: firstly, it integrates legal theory with institutional research, and carries out the principle of democratic rule of law and fairness and justice from the macro level, and examines the legal system of the income distribution of China's state-owned capital from the perspective of law, supplemented by the study of the property right system and the capital management budget system of the country, and most of the previous two It is separate; secondly, it uses historical analysis method, comparative analysis method and empirical analysis method to analyze and compare the historical evolution of the system in China, analyze and compare the related theories of East and West, state capital income distribution system in various countries, statistics and summarize the possible situation when the system is implemented in our country, and understand the current legal system of our country. The problem in the degree.
Due to the difficulty of time and data collection, there are still a lot of shortcomings in this paper: first, the related data and data are difficult to obtain. The official publication of information in China, partly from the network resources, the lack of the original information from the foreign system, the introduction of the existing scholars, the lack of authority, and the defects of the research conclusions; second, pen. The lack of economic and institutional knowledge reserves, the proposed suggestions are more macro, the practical operability is relatively short; third, the property rights system, the state-owned capital management budget system and other supporting systems, due to limited length, only briefly introduced.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291

【参考文献】