新中国60年国家与国有企业财政分配模式:历史演进与现实选择——基于“双元财政”理论框架的思考

The Financial Allocation Model of the State and State-Owned Enterprises during the 60 Years of New China:Historical Evolution and Realistic Choice——Based on the Theoretical Framework of "Dual-financial"

自1949年建国以来,国家与国有企业的财政分配关系随着中国经济政治环境的历史变幻而相应地呈现出不同的模式。基于国家兼具双重身份、兼履双重职能与国有资产面广量大的事实,关于二者分配模式的探索不可能一蹴而就,而是处于不断的试错中。从"双元财政"的理论视角回顾、分析了新中国60年来国家与国有企业的财政分配模式,并从这种历史沿革中探寻重构国企利润上缴的必要性,且对现行政策提出相关的对策建议。

Since 1949,the financial distribution relationship of the state and state-owned enterprises shows different patterns with the changes of economic and political environment.Based on the dual role,dual functions and a wide range of state-owned assets in China,the exploration on the distribution pattern of the state and state-owned enterprises can not be done overnight,but in the trial and error.From the ＂dual financial＂ theory,this article reviews and analyzes the financial allocation model of the state and state-owned enterprises in the past 60 years,then explored the necessity of the reconstruction of profits paid to the state-owned enterprises from the historical evolution.At the end of this paper,the corresponding countermeasure and proposals against the existing policy are proposed.