国有企业的利润分配模式设计研究

目录

一.企业利润分配的重要性及其存在意义

二. 国企利润分配制度的变迁

三.国有企业中的利润分配模式和现状

四.提出国有企业利润分配模式的不足及其完善方法

五.西方国家国有企业分红政策模式比较

六.总结

摘要

利润分配是指企业按照国家规定的政策和比例，对已实现的净利润在企业和投资者之间进行分配。新中国成立以来，我国的国有企业利润分配制度经历了多次变迁。国企分红问题是近几年国内外关心的一个重要问题。国有资产管理体制改革中将国有资本经营的收益作为一种国有资本运营的有效手段已日益引起中央和各级地方政府的高度重视。受制于整体环境的影响，合理、规范的国有企业利润分配模式框架尚未完善，按照现行的企业利润分配体制，国有企业不需向国家上交利润，而国有产权处置收益往往一事一议地决定，缺乏有效管理。随着财政预算管理体制改革的深入，以及国有企业改革和国有经济结构调整战略的实施，迫切需要加强国有资本收益的管理，调整国有企业利润分配体制。本文系统的介绍了利润分配，以及我国国有企业的现状及存在问题，从国企利润分配制度的历史沿革入手，对现行国企利润分配制度进行了分析，并将国内外国有企业进行比较，以寻求最合适的解决办法。

【关键词】利润分配国有企业国企改革

Abstract

The distribution of profits is refers to the enterprise in accordance with the policy and the proportion of state regulations, split between enterprises and investors in the net profit realized. Since the founding of new China, our country's profit distribution system of state-owned enterprises has undergone many changes. Dividend problem of state-owned enterprises is an important problem in recent years the domestic and foreign interest. The reform of the state-owned assets management system of the state-owned capital operating income as an effective means of state-owned capital operation has attracted the attention of the central and local governments at all levels. Subject to the influence of the overall environment, rational, standardized state-owned enterprise profit distribution model framework has not been perfect, according to the current system of profits of enterprises, state-owned enterprises is not required to pay profits to the state, but the profit on disposal of state-owned property rights are often of a proposed decision, lack of effective management. With the reform of fiscal budget management system deeply, and the implementation of the reform of state-owned enterprises and state-owned economy structural adjustment strategy, there is an urgent need to strengthen the management of state-owned capital gains, adjust the system of profit distribution of state-owned enterprises. This paper introduced the system of profit distribution, as well as the present situation of the state-owned enterprise of our country and the existing problems, starting from the historical evolution of profit distribution system, the profit distribution of state-owned enterprises system were analyzed, and the domestic and foreign enterprises are compared, in order to seek the most appropriate solutions.

【Keywords】 appropriation of profit; state-owned enterprises (SOE) ; The reform of state owned enterprises

一. 企业利润分配的重要性及其存在意义

利润分配，是将企业实现的净利润，按照国家财务制度规定的分配形式和分配顺序，在企业和投资者之间进行的分配。利润分配的过程与结果，是关系到所有者的合法权益能否得到保护，企业能否长期、稳定发展的重要问题，为此，企业必须加强利润分配的管理和核算。企业利润分配的主体是投资者和企业，利润分配的对象是企业实现的净利润；利润分配的时间即确认利润分配的时间是利润分配义务发生的时间和企业作出决定向内向外分配利润的时间。利润分配对于企业有非常重要的意义：

首先，通过利润分配，国家财政能动员集中一部分利润，由国家政治职能和经济宏观调控职能，发展高新技术、能源交通和原材料记仇工业，为社会经济的发展创造良好条件；

其次，通过利润分配，企业由此而形成的一部分自行安排使用的积累性资金，增强企业生产经营的财力，有利于企业适应市场需要发展生产，改善职工生活福利；

最后，通过利润分配，投资者能实现预期的收益，从而提高企业的信誉程度，有利于增强企业继续融通资金的能力，有利于生产经营发展的需要。