我国国有企业改革已经走过了20多年的风雨历程,可谓是成就与问题并存,经验与失误共行。但无论怎么说,国有企业的改革为我国国民经济进入繁荣时代奠定了坚实的基础,立下了大功。今天,国有企业改革终于进入了一个实质性阶段,即利润的合理分派阶段。自从1994年的税制改革之后,我国国企的所得税利润就完全留归企业使用,没有向国家进行过分派。在以往大部分国企经营极度困难、难以盈利 The reform of state-owned enterprises in China has gone through more than 20 years of stormy history, which can be described as the coexistence of achievements and problems, with experience and mistakes in common. However, anyhow, the reform of state-owned enterprises laid a solid foundation for our country’s national economy to enter a prosperous era and made a great contribution. Today, the state-owned enterprise reform has finally entered a substantive stage, that is, the stage of rational distribution of profits. Since the reform of the tax system in 1994, the income tax profits of China’s state-owned enterprises have completely remained for the use of the enterprises and have not been assigned to the country. In the past, most state-owned enterprises were extremely difficult to operate and profitable