本文選題：國有資本 + 收益分配�。� 參考：《財政部財政科學(xué)研究所》2013年碩士論文

【摘要】：新中國成立以來,我國國有資本收益分配制度經(jīng)歷了多次變遷。改革開放以前,我國實行的是計劃經(jīng)濟體制,與之對應(yīng)的國企利潤分配方式基本上是利潤全額上繳的形式。改革開放后,我國曾先后采用過”基金制度“、“利潤留成制度”、“利改稅制度”和“承包制”等,直到1994年開始實行“稅利分流”制度,并沿用至今。實行“稅利分流”制度后,為支持國有企業(yè)的發(fā)展,國家對國有企業(yè)實行了暫停上繳其稅后利潤的政策,由此開始了大量的國有企業(yè)利潤被保留在企業(yè)中的時期。但是這引發(fā)了社會各方關(guān)于公眾不能分享國有資本投資回報以及國有企業(yè)是否存在投資過度和薪酬福利過高等問題的質(zhì)疑,因此國有資本收益分配問題再次成為人們熱議的問題。2007年12月,財政部和國資委發(fā)布《中央企業(yè)國有資本收益收取管理暫行辦法》,明確了部分中央國有企業(yè)的稅后利潤上繳問題,由此拉開了對國有資本收益上繳問題的研究。由于沒有現(xiàn)成的模式可供參考,我國國有資本收益分配在征繳范圍、征繳比例和后續(xù)支配等方面引起學(xué)術(shù)界和民眾的熱議,但是目前仍無定論。今后,對于國有資本收益分配制度的研究仍將繼續(xù),并且具有重大的意義。 截至2013年,從2007年重新啟動的國有企業(yè)分紅已走過了六個年頭,隨著各項政策和文件的出臺,我國國有企業(yè)收益分配制度的改革和發(fā)展確實取得了一些實質(zhì)性的進展和突破,但是不得不承認(rèn)的是,國有資本收益分配仍處于探索階段,相應(yīng)的預(yù)算體系尚不完善,國有資本收益上繳的范圍、比例和支出范圍目前都還存在一些問題,因而國有資本收益分配制度的改革任務(wù)仍很艱巨。 本文采用理論聯(lián)系實踐的方法來探討我國國有資本收益分配制度的改革,首先概述了國有資本收益相關(guān)的基本理論知識,之后視角轉(zhuǎn)向西方國家,通過分析發(fā)達國家國有資產(chǎn)管理的成功經(jīng)驗來找出對我國的啟示。然后以時間為線索,回顧了我國自建國起國有企業(yè)利潤分配的變化過程,之后時間點定位在當(dāng)下,通過分析當(dāng)前我國國有企業(yè)利潤分配的現(xiàn)狀,結(jié)合目前社會經(jīng)濟形勢出現(xiàn)的新變化、新矛盾,指出我國國有資本收益分配制度的改革方向,并提出政策建議。 總之,國有資本收益分配制度的建立不是一朝一夕的事情,而且沒有固定的模式和先例可循,需要我們在實踐和借鑒中不斷的改進和探討,但是相信隨著一代一代人的不斷努力,我們一定可以建立起適合我國國情的國有資本收益分配制度。
[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.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F123.7

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