浅析企业利润分配管理存在的问题及解决对策

本科生毕业论文

浅析企业利润分配管理存在的问题及解决对策

摘要

如何使中国国有企业的经营状况不断改善，这是许多人特别关注企业利润的条件。“中央企业国有资本收益收取管理暂行办法”对于不同行不同规定的，按照一对一的比例分别。在目前阶段，主要的问题在于国有企业：国有资本的投资和回报失衡，国家财政的国有企业“偏爱”，国有企业上缴利润不合理的收入分配差距扩大再分配的行业，企业高管付出太大较高等问题，不利于实现利润分配的公正。

本文主要从我国国有企业中体现的利润分配管理问题来分析的，如何正确合理的解决利润分配管理，是企业稳定发展的必须条件，这些问题包括内部和外部。提出了国企利润分配管理的策略，只有提高企业的内部管理水平，才能从根本上减轻财政包袱，最后可以使民众得到各自应得的回报。

关键词：国有企业利润分配社会公平

Abstract

Along with the state-owned enterprise management status, improving, the enterprise profit distribution has become the object of attention. The state-owned capital gains for the central enterprise management interim measures \"to not peers also, different rules, according to the corresponding proportion. At present, the problems existing in the state-owned enterprises are mainly: state-owned capital investment and returns ratio imbalance, national finance \"preference\" of state-owned enterprises, state-owned enterprises to redistribution of unreasonable income gap widening, corporate executives and industry high pay too high, not conducive to the realization of fair distribution of profits.

This paper analyzes the problems existing in the state-owned enterprise profit distribution management and the solution of these problems is very important to how to distribute profit for the enterprise success or not, these problems mainly include the enterprise internal and external. Put forward the strategy of the stateowned enterprises profit allocation management, first of all, in accordance with the distribution of improve the management level of state-owned enterprises, state-owned enterprisesmanagement level improved, can fundamentally relieve fiscal burden, to form a good circulation of cash flow, and second, to the profit of country, enterprise and worker to make more complete and reasonable enterprise profit distribution.

Keywords: state-owned enterprise profit allocation social justice

目录

摘要................................................................................................................................................... I Abstract ............................................................................................................................................ II 1 绪论 (1)

1.1 选题背景 (1)

1.2 选题意义 (1)

2 相关理论概述 (2)

2.1 利润分配的概念 (2)

2.1.1 利润的概念 (2)

1.1.2 分配的概念 (2)

2.1.3 利润分配的概念 (3)

2.2 利润分配对公司的意义 (3)

2.3 利润分配的方式 (4)

3 企业利润分配管理中存在的问题 (5)

3.1 国有资本投资与回报比例失衡 (5)

3.2 我国财政对国有企业的“偏爱” (5)

3.3 我国国有企业所上交利润的再分配不正确 (6)

3.4 行业收入差距拉大、企业高管高薪过高 (7)

4 解决企业利润分配管理中存在问题的对策 (8)

4.1 国有企业需准确定位 (8)

4.2 调整国有企业的利润分配政策 (8)

4.3 加强对我国国有企业收益的监管力度和权利 (9)

4.4 建立国有企业账本公开制度 (10)

5 结论 (11)

参考文献 (12)

致谢 (13)