论我国股份经济中股息、红利的性质

发布时间：2018-06-11 22:22

本文选题：按劳分配 + 股份经济　；参考：《晋阳学刊》1992年02期

【摘要】：正目前我国理论界对股份经济的研究已经进入了深层次阶段,理论研究所取得的成果对实践起到了一定指导作用,但是它忽视了对一个基本理论问题的研究与说明,即股息、红利的性质。对此,本文将作些粗浅分析,从理论上加以阐释。股息、红利又称股利,其原意是指企业的股票持有人定期从企业所领取的盈利,它是劳动者所创造的剩余价值的转化形态即利润的一部分,因而是一种剥削收入。股份公司通常在年终结算后,根据盈利的多少,将其中一部分作为股息,分派给持股人。股息是按投资入股的票面资本额作为分配标准的。根据资本主义国家的公司法,股票按股
[Abstract]:At present, the research on stock economy in our country has entered a deep stage, and the achievements of theoretical research have played a guiding role in practice, but it ignores the research and explanation of a basic theoretical problem, that is, dividend. The nature of the dividend To this, this text will make some shallow analysis, explain from the theory. Dividend, dividend is also called dividend, its original intention is the profit that the stock holder of the enterprise receives regularly from the enterprise, it is the transformation form of surplus value created by the laborer that is a part of profit, so it is a kind of exploitative income. Stock companies usually pay dividends to shareholders based on their profits after year-end settlement. Dividends are allocated according to the nominal capital of the investment. According to the company law of capitalist countries, shares are divided into shares
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