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十八大以来,国有企业改革的讨论一直都是社会的焦点,而国有企业的改革也已经进入深水区。首先,本文提出了国有企业的改革应该从马克思产权理论出发,以保障收益权公有作为实现国有企业公有产权的关键。然后,分别从国有企业收益创造、使用、和分配三个角度分析了当前国有企业收益公有实践过程中出现的挑战。最后,分别从国有企业分类改革、公司治理、利润上缴与支出三个方面提出了保障收益权公有改革思路。
Since the 18th CPC National Congress, the discussion on the reform of state-owned enterprises has always been the focus of the society. The reform of state-owned enterprises has also entered the deep-water area. First of all, this paper puts forward that the reform of state-owned enterprises should proceed from Marx’s theory of property rights to protect the public ownership of the proceeds as the key to realize the public ownership of state-owned enterprises. Then, the author analyzes the challenges in the public practice of state-owned enterprises ’return from the perspectives of the creation, use and distribution of state-owned enterprises’ returns respectively. Finally, this paper puts forward the idea of public reform to protect the right to proceeds from the three aspects of the classification reform of state-owned enterprises, corporate governance, the transfer of profits and expenditure.