摘要
建国以来,我国的国有企业利润分配以改革开放和2007年中央发布的《中央企业国有资本收益收取管理办法》为临界点,先后经历了三大改革历程。从60多年的变迁中,可以看出国企分红改革有其历史的必然性,在时代发展下,重构国有企业利润分配框架也有其必要性。但是,与此同时也存在着诸多的阻力,如现行体制的障碍、利益集团的阻挠等。文章认为正确认识改革过程中存在的阻力,有利于从根本上突破改革的困境,寻找改革的正确出路,实现全民分红的目标。
With the reform and opening-up policy and the publication about the management of capital gain in central state-owned enterprises, distribution of profits of state-owned enterprise has experienced three major reforms since the founding of the people＇ s Republic of China. From the changes, we can understand that the distribution of profits of state- owned enterprise is inevitable. Under the development of the times, it is necessary to reconstruct the profit distribution frame of state-owned enterprise. At the same time, it is confronted with great resistances, such as the obstruction of the current system and the interest groups. This paper thinks that correct understanding of the resistance existed in the reform process can help to break the dilemma of reform,and to find the way out and finally achieve the goal that distribution of profits of state-owned enterprise among the whole people.
出处
《成都大学学报（社会科学版）》
2015年第3期21-25,共5页
Journal of Chengdu University (Social Sciences)
基金
2014年国家社科基金重点项目"国企红利征缴比例倍增目标下的国资预算支出民生化研究"(项目编号:14AGL007)
2013年国家社科基金青年项目"公共资源收益合理共享视角下的国有企业红利分配研究"(项目编号:13CGL024)
2013年度教育部人文社科项目"民生财政导向下的国有资本经营预算支出结构与绩效评价研究"(项目编号:13YJA630007)
关键词
国有企业
利润分配
制度变迁
state-owned enterprise
distribution of profits
reform
作者简介
胡梅玲（1990-），女，福建师范大学经济学院硕士研究生。
