国营企业净收入分配制,是在总结近几年来全国各地推行成都西城区创造的除本分成制的实践经验的基础上发展起来的一种分配制度.去年我们将这种制度在永川六户国营工业企业进行“中间试验”时,曾叫国营工业企业净产值分配办法,(见《财会通讯》今年5期“国营企业试行净产值分配方法的调查”),后来通过实践考虑到这种办法适用于各行各业,故取了一个比较确切的名称——国营企业净收入分配制(以下简称净分制),有的从其来源和习惯,仍称除本分成制. 净收入分配制的理论依据和基本要求企业实现的净收入,必须在国家、企业、职工之间进行分配,在这种分配机制中,存在三个分配层次.第一个分配层次,是国家与企业的分配关系,根据利改税的要求,由国家税收政策法令来解决;第二个分 The state-owned enterprises’ net income distribution system is a sort of distribution system that was developed on the basis of summarizing the practical experience created by Xicheng District in Chengdu in recent years across the country. This system was last year’s six state-owned enterprises in Yongchuan. When industrial enterprises carried out “intermediate tests”, they had been called the method for the distribution of net output value of state-owned industrial enterprises (see the “Investigation on the Test Method for the Distribution of State-Owned Enterprises’ Net Production Value for Trial Implementation” in the 5th edition of the “Accounting Newsletter”). Later, through practice, it was considered that this method was applicable to various industries. All industries have therefore adopted a more precise name—the net income distribution system for state-owned enterprises (hereinafter referred to as the “net-score system”), and some still refer to the theory of the net income distribution system. Basically, the net income realized by enterprises must be distributed among countries, enterprises, and employees. In this distribution mechanism, there are three levels of distribution. The first level of distribution is the distribution relationship between the state and the enterprise. Tax requirements are resolved by the National Tax Policy Act; the second point