国有企业红利上缴制度的探讨

发布时间：2018-04-14 01:33

本文选题：国有企业 + 红利上缴　；参考：《西华大学》2016年硕士论文

【摘要】：经过长期的探索和实践,国企改革已经逐步趋于完善。目前,国企红利上缴这一问题成为了目前国企改革的关键性问题。新中国成立至今,国家就无间断地探索,对国企红利上缴的问题实行了各种各样的措施,国企红利上缴从计划经济时期的统收统支,即全额上缴,到“利改税”阶段的利润自留,再到后来的承包经营责任阶段国企以承包的形式来上缴红利,后来甚至在“利税分流”阶段的1994年为了给国企创造更好的条件,国家规定国企所创造的利润在缴纳所得税后所剩的利润可以不用上缴而是由国企自由安排。在国企改革取得一定成效后,国有企业的经营和盈利状况都在不断的好转,其所创造的利润也在不断的上涨,因此国有企业红利上缴的时机已经成熟。2007年,国家出台《关于实行国有资本经营预算的意见》,标志着我国结束了从1994年不上缴红利的历史。这一重大的举措涉及到我国经济、政治、文化、人民、国企自身等方方面面的问题,因此,必须综合考虑各方因素以平衡各方利益。本文的最终目的在于对我国国有企业红利上缴制度的探讨。首先对国有企业红利上缴的改革历程及其实施效果进行了回顾和分析,其后简要概述了目前国有企业红利上缴的必要性,紧接着在对近几年国有企业的一些利润等数据的查阅和分析,结合国企红利上缴中的实际问题指出了目前我国国企红利上缴所面临的难题及其弊端,再列出西方一些国家关于国企红利上缴及利润分配等制度和政策及其启示,最后借鉴西方一些国家的经验,结合目前我国红利上缴的现状,针对我国国有企业红利上缴制度提出的建议。本文重点在于对国有企业红利上缴制度的探讨,其中确定国有企业红利上缴的原则和比例问题是手段,确定红利上缴的收支主体是途径,合理规划红利上缴的使用去向和规范国企薪酬体制以及建立国有企业红利上缴的监督机制是重点。本文选取了2008年到2009年8个行业国有企业的利润走向作为研究对象,提出了可以通过分析其利润走势为确定国有企业红利上缴提供依据的设想。
[Abstract]:After long-term exploration and practice, the reform of state-owned enterprises has gradually tended to perfect.At present, the dividend of state-owned enterprises has become a key issue in the reform of state-owned enterprises.Since the founding of the people's Republic of China, the state has continuously explored and implemented various measures to solve the problem of dividends handed over to state-owned enterprises. The dividends of state-owned enterprises have been handed over from the planned economy period, that is to say, the full amount of dividends paid.In order to create better conditions for state-owned enterprises, they retained their profits until the "interest tax reform" stage, and then to the later stage of contractual management responsibility, in which state-owned enterprises paid dividends in the form of contracts, and even in 1994, in the "profit and tax diversion" stage.The state stipulates that profits generated by state-owned enterprises may be freely arranged by state-owned enterprises instead of paying income tax.After the reform of state-owned enterprises has achieved certain results, the operating and profit situation of state-owned enterprises is constantly improving, and the profits created by them are also constantly rising. Therefore, the time has come for state-owned enterprises to turn in dividends. In 2007,The introduction of the State's opinions on the implementation of the budget for the management of state capital marks the end of the history of not paying dividends from 1994.This major measure involves all aspects of China's economy, politics, culture, people, state-owned enterprises and so on. Therefore, all factors must be considered comprehensively in order to balance the interests of all parties.The ultimate purpose of this paper is to discuss the dividend payment system of state-owned enterprises in China.First of all, the paper reviews and analyzes the reform course and implementation effect of dividends in state-owned enterprises, and then briefly summarizes the necessity of dividend payment in state-owned enterprises at present.Then, by consulting and analyzing some profit data of state-owned enterprises in recent years, and combining with the actual problems in the payment of dividends of state-owned enterprises, the paper points out the problems and drawbacks of dividends of state-owned enterprises in our country at present.Then it lists the systems and policies of some western countries on the dividend payment and profit distribution of state-owned enterprises and their enlightenment. Finally, we draw lessons from the experiences of some western countries and combine the present situation of dividend payment in our country.Suggestions for dividend payment system of state-owned enterprises in China.This paper focuses on the discussion of the dividend payment system of state-owned enterprises, in which the determination of the principle and proportion of dividends in state-owned enterprises is the means, and the main body of income and expenditure is the way to determine the dividend payment.It is important to rationally plan the use of dividends and standardize the salary system of state-owned enterprises and establish the supervision mechanism of dividend payment in state-owned enterprises.This paper selects the profit trend of the state-owned enterprises in eight industries from 2008 to 2009 as the research object, and puts forward the assumption that the profit trend of the state-owned enterprises can be determined by analyzing the trend of the profits of the state-owned enterprises.
【学位授予单位】：西华大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F276.1;F275

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