在社会主义市场经济条件下,尤其是新的财税机制运行后,尽快建立一种既能促进资源有效配置,又能体现所有者权益的国有资产收益分配体系,是促进财政经济健康发展的一条必由之路。根据建立现代企业制度的要求,一些大中型国有企业纷纷转机改制,其生产和经营状况大多都有不同程度的改 Under the conditions of the socialist market economy, especially after the operation of the new fiscal and taxation mechanism, the establishment of a state-owned asset income distribution system that can both promote the effective allocation of resources and embody the owner’s rights and interests as soon as possible is a necessary way to promote the sound development of the fiscal economy. . According to the requirements for the establishment of a modern enterprise system, some large and medium-sized state-owned enterprises have changed their systems and transformed their systems. Most of their production and business operations have changed to varying degrees.