民生导向下国有企业红利分配制度研究
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摘要
对经济实力日趋增强的国有企业征缴税后利润,不仅是对国企投资效益的优化,也是通过国有资本经营预算将巨额红利向社会再分配、全民共享国企改革的成果。国有资本经营预算制度设计的漏洞与国企红利在体制内低效率循环的客观实践都反映了当前红利分配过程中的非民生倾向。构建民生导向下的国企红利征缴与分配体系是国企改革的重要环节,也是实现"十三五"规划目标的潜在要求。因此,亟需建立民生导向下红利分配模式的法理基石,以深化国企薪酬改革与削弱内部人控制优化国企内部治理结构,增强国企竞争力与盈利能力,同时加强社会舆论与体制内监督与监管。
With the increasing economic strength of state-owned enterprises,the collection of post-tax profits of central enterprises is not only an optimization of the efficiency of state-owned enterprises,but also the redistribution of huge sums of money to society through state-owned capital operating budgets,and the fruits of the reform of stateowned enterprises. The loopholes in the design of the state-owned capital operating budget system and the objective practice of the low-efficiency recycling of the state-owned enterprises' dividends within the system do not reflect an orientation towards people 's livelihood in the current dividend distribution. The construction of the people 's livelihood-oriented dividend collection and distribution system for state-owned enterprises is an important part of the reform of state-owned enterprises and a potential requirement for achieving the goals of the "13 th Five-Year Plan".Therefore,it is imperative to establish a legal cornerstone for dividend distribution oriented to people's livelihood,in order to deepen the reform of state-owned enterprises,weaken the internal control,optimize their internal governance structure,enhance their competitiveness and profitability,and strengthen the public opinion and supervision within the system.
With the increasing economic strength of state-owned enterprises,the collection of post-tax profits of central enterprises is not only an optimization of the efficiency of state-owned enterprises,but also the redistribution of huge sums of money to society through state-owned capital operating budgets,and the fruits of the reform of stateowned enterprises. The loopholes in the design of the state-owned capital operating budget system and the objective practice of the low-efficiency recycling of the state-owned enterprises' dividends within the system do not reflect an orientation towards people 's livelihood in the current dividend distribution. The construction of the people 's livelihood-oriented dividend collection and distribution system for state-owned enterprises is an important part of the reform of state-owned enterprises and a potential requirement for achieving the goals of the "13 th Five-Year Plan".Therefore,it is imperative to establish a legal cornerstone for dividend distribution oriented to people's livelihood,in order to deepen the reform of state-owned enterprises,weaken the internal control,optimize their internal governance structure,enhance their competitiveness and profitability,and strengthen the public opinion and supervision within the system.
引文
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[10]国务院国有资产监督管理委员会研究中心课题组,李保民,王志钢,等.国有企业是改善民生的根本保障[J].经济研究参考,2013(33):28-35.
[11]朱珍.国企分红制度:现行模式探讨与宪政框架重构[J].金融与经济,2010(5):32-35.
[12]廖添土.国企红利“全民分红”的改革探析[J].湖北经济学院学报,2012,10(5):77-81.
[2]VERNON K.Book reviews[J].American Review of Canadian Studies,1983,13(2):231-270.
[3]OECD.Revenue statistics 2005[DB/OL].(2005-10-12)[2018-05-02].https://www.oecd-ilibrary.org/taxation/revenue-statistics-2005_rev_stats-2005-en-fr.
[4]高路易,高伟彦,张春霖.国企分红:分多少?分给谁?[J].中国投资,2006(4):47-49.
[5]吴海民.国有企业红利上缴:理由、原则与制度设计[J].中外企业家,2007(8):67-71.
[6]陶友之.破解国企利润上缴的十个难题[J].上海市经济管理干部学院学报,2006(6):36-42.
[7]黎晓武.论政府代表国家对国有企业赢利行使收益权的模式选择[J].企业经济,2007(11):187-189.
[8]邓子基.建立国有资本经营预算的思考[J].中国财政,2005(12):19-21.
[9]时祎.股利分配理论视角下国企分红与过度投资的关系[J].重庆交通大学学报(社会科学版),2017,17(4):62-67.
[10]国务院国有资产监督管理委员会研究中心课题组,李保民,王志钢,等.国有企业是改善民生的根本保障[J].经济研究参考,2013(33):28-35.
[11]朱珍.国企分红制度:现行模式探讨与宪政框架重构[J].金融与经济,2010(5):32-35.
[12]廖添土.国企红利“全民分红”的改革探析[J].湖北经济学院学报,2012,10(5):77-81.