关于国有企业分红制度的思考

发布时间：2018-04-19 07:33

本文选题：国有企业 + 国企　；参考：《财务与会计》2007年21期

【摘要】：正国企红利的分配原则问题是国企实施资本经营预算的核心问题,也是最难把握的一个关键问题。国企创造的利润,按照新《公司法》第167条关于公司当年度税后利润分配的规定,一是弥补以前年度的亏损,二是缴纳所得税,三是提取10%的法定公积金。如果是股份制公司,则贯彻同股同利和同股同权的原则。国企创造的利润按照《公司法》进行内部初始分配后,如何在国家与企业之间分配,是大家关注和存在争议的问题。笔者认为,我国国有企业分红应依照以下路径:(一)统筹考虑多种原则以完善国有企业利润分配原则1、以行业平均水平为基准的原则。国企上缴利润不能从单个企业出发,而应以行业平均水平作为上缴利润的基点。
[Abstract]:The distribution principle of dividends in state-owned enterprises is not only the core problem of implementing capital management budget in state-owned enterprises, but also the most difficult to grasp.The profits created by state-owned enterprises are in accordance with the provisions of Article 167 of the New Company Law concerning the distribution of profits after tax in the same year. First, it is to make up for the losses of the previous year, second, to pay income tax, and third, to draw 10% of the statutory accumulation fund.In the case of a joint-stock company, the principle of one-share, one-interest and one-share-one-right shall be implemented.After the initial internal distribution of the profits created by the state-owned enterprises according to the Company Law, how to distribute the profits between the state and the enterprises is a matter of concern and controversy.The author holds that the dividend distribution of state-owned enterprises in China should be based on the following path: (1) to consider various principles as a whole in order to perfect the profit distribution principle of state-owned enterprises and to take the average level of the industry as the criterion.The profit of SOEs should not start from a single enterprise, but should be based on the average level of industry.
【作者单位】：山东经济学院财税金融研究所;
【分类号】：F275

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