论文部分内容阅读
一、现行的税后利润分配制度及其存在问题从新中国建立到经济体制改革以前,我国实行的是高度集中统一的收入分配体制。企业利润的分配完全由国家决定,国家是唯一的分配主体。而且,企业利润的形成实际上也由国家的各项政策所决定。因为企业生产成本的核定、销售价格的制定等都由国家决定,企业利润形成基本脱离市场,企业有无利润以及利润多少大体上是由国家事先通过各项计划规定的,而与企业的努力程度关系不大。这种分配体制抑制了企业应有的生机和活力。
First, the current after-tax profit distribution system and its existing problems From the founding of new China to the reform of the economic system, China implemented a highly centralized and unified income distribution system. The distribution of corporate profits entirely by the state, the state is the only distribution of the main. Moreover, the formation of corporate profits is actually determined by the country’s various policies. Because the verification of production costs, the development of sales prices and so decided by the state, the basic formation of corporate profits from the market, whether the profits and profits of enterprises in general by the state through the various plans in advance, and the degree of effort with the business Little relationship. This distribution system inhibits the vitality and vitality of the enterprise.