本文選題：國(guó)有資本 + 收益分配　； 參考：《財(cái)政部財(cái)政科學(xué)研究所》2013年碩士論文

【摘要】：新中國(guó)成立以來(lái),我國(guó)國(guó)有資本收益分配制度經(jīng)歷了多次變遷。改革開(kāi)放以前,我國(guó)實(shí)行的是計(jì)劃經(jīng)濟(jì)體制,與之對(duì)應(yīng)的國(guó)企利潤(rùn)分配方式基本上是利潤(rùn)全額上繳的形式。改革開(kāi)放后,我國(guó)曾先后采用過(guò)”基金制度“、“利潤(rùn)留成制度”、“利改稅制度”和“承包制”等,直到1994年開(kāi)始實(shí)行“稅利分流”制度,并沿用至今。實(shí)行“稅利分流”制度后,為支持國(guó)有企業(yè)的發(fā)展,國(guó)家對(duì)國(guó)有企業(yè)實(shí)行了暫停上繳其稅后利潤(rùn)的政策,由此開(kāi)始了大量的國(guó)有企業(yè)利潤(rùn)被保留在企業(yè)中的時(shí)期。但是這引發(fā)了社會(huì)各方關(guān)于公眾不能分享國(guó)有資本投資回報(bào)以及國(guó)有企業(yè)是否存在投資過(guò)度和薪酬福利過(guò)高等問(wèn)題的質(zhì)疑,因此國(guó)有資本收益分配問(wèn)題再次成為人們熱議的問(wèn)題。2007年12月,財(cái)政部和國(guó)資委發(fā)布《中央企業(yè)國(guó)有資本收益收取管理暫行辦法》,明確了部分中央國(guó)有企業(yè)的稅后利潤(rùn)上繳問(wèn)題,由此拉開(kāi)了對(duì)國(guó)有資本收益上繳問(wèn)題的研究。由于沒(méi)有現(xiàn)成的模式可供參考,我國(guó)國(guó)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(wú)定論。今后,對(duì)于國(guó)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(dòng)的國(guó)有企業(yè)分紅已走過(guò)了六個(gè)年頭,隨著各項(xiàng)政策和文件的出臺(tái),我國(guó)國(guó)有企業(yè)收益分配制度的改革和發(fā)展確實(shí)取得了一些實(shí)質(zhì)性的進(jìn)展和突破,但是不得不承認(rèn)的是,國(guó)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(guó)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(wèn)題,因而國(guó)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(shí)踐的方法來(lái)探討我國(guó)國(guó)有資本收益分配制度的改革,首先概述了國(guó)有資本收益相關(guān)的基本理論知識(shí),之后視角轉(zhuǎn)向西方國(guó)家,通過(guò)分析發(fā)達(dá)國(guó)家國(guó)有資產(chǎn)管理的成功經(jīng)驗(yàn)來(lái)找出對(duì)我國(guó)的啟示。然后以時(shí)間為線索,回顧了我國(guó)自建國(guó)起國(guó)有企業(yè)利潤(rùn)分配的變化過(guò)程,之后時(shí)間點(diǎn)定位在當(dāng)下,通過(guò)分析當(dāng)前我國(guó)國(guó)有企業(yè)利潤(rùn)分配的現(xiàn)狀,結(jié)合目前社會(huì)經(jīng)濟(jì)形勢(shì)出現(xiàn)的新變化、新矛盾,指出我國(guó)國(guó)有資本收益分配制度的改革方向,并提出政策建議。 總之,國(guó)有資本收益分配制度的建立不是一朝一夕的事情,而且沒(méi)有固定的模式和先例可循,需要我們?cè)趯?shí)踐和借鑒中不斷的改進(jìn)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(guó)國(guó)情的國(guó)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(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233;F123.7

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