国有企业的利润分配模式研究
Abstract
The distribution of profits is refers to the enterprise in accordance with the policy and the
proportion of state regulations, split between enterprises and investors in the net profit realized.
Since the founding of new China, our country's profit distribution system of state-owned
enterprises has undergone many changes. Dividend problem of state-owned enterprises is an
important problem in recent years the domestic and foreign interest. The reform of the state-owned
assets management system of the state-owned capital operating income as an effective means of
state-owned capital operation has attracted the attention of the central and local governments at all
levels. Subject to the influence of the overall environment, rational, standardized state-owned
enterprise profit distribution model framework has not been perfect, according to the current
system of profits of enterprises, state-owned enterprises is not required to pay profits to the state,
but the profit on disposal of state-owned property rights are often of a proposed decision, lack of
effective management. With the reform of fiscal budget management system deeply, and the
implementation of the reform of state-owned enterprises and state-owned economy structural
adjustment strategy, there is an urgent need to strengthen the management of state-owned capital
gains, adjust the system of profit distribution of state-owned enterprises. This paper introduced the
system of profit distribution, as well as the present situation of the state-owned enterprise of our
country and the existing problems, starting from the historical evolution of profit distribution
system, the profit distribution of state-owned enterprises system were analyzed, and the domestic
and foreign enterprises are compared, in order to seek the most appropriate solutions.
【Keywords】 appropriation of profit; state-owned enterprises (SOE) ; The reform of state
owned enterprises