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一、国有企业利润分配制度的历史沿革 国有企业的利润分配方式,是国有企业体制改革的核心问题。它体现着国家同企业的关系,决定着企业的权益和活力。 改革开放以来,围绕着扩大企业自主权,增强企业活力,对国有企业的利润分配方式进行了不断的探索和改革。改革之前,国有企业的实现利润全部上缴国家财政,企业生产建设所需费用,全部靠国家拨款,实行的是统收统支的分配方式。在这种体制下,企业如同
I. Historical evolution of the profit distribution system of state-owned enterprises The profit distribution method of state-owned enterprises is the core issue of the state-owned enterprise system reform. It embodies the relationship between the state and the enterprise and determines the rights and vitality of the enterprise. Since the reform and opening up, around the expansion of corporate autonomy, and enhance the vitality of enterprises, the state-owned enterprises have been exploring and reforming the way of profit distribution. Prior to the reform, the profits of the state-owned enterprises were all turned over to the state finances. The expenses required for the production and construction of enterprises were all allocated by the state, and the distribution method of unified revenue and expenditure was implemented. Under this system, companies are like