试析报效制——晚清时期一种特殊的企业分配制度

An Exploratory Analysis about the Rendering Government——A Special Distribution System of Enterprises' Profits During the Late Qing Dynasty

晚清时期的企业报效制是一种富于中国本土特色的企业分配制度。报效是政府主要凭借政治权力分割企业盈利的制度安排,它带有很大的随意性、强制性,模糊了政府和企业之间的经济界限,打击了商人投资者的信心,削弱了企业自我积累的经济基础,晚清时期新式企业的产权缺乏法律保障的状况因之更为严重。

During the late Qing Dynasty, the rendering government system was a kind of systematic arrangement that the government divided the enterprises＇ profits mainly depending on its political power. It was arbitrary and compulsory to a high degree, mixed up the economic boundary between the government and the enterprises, smashed the investors＇ confidence, damaged the economic base of enterprises self-accumulation and made the situation that enterprises＇ property right was short of the legal protection even worse.