论我国国有企业利润分配制度60年变迁

On the Six Decades Change in the State-owned Enterprises Profit Sharing System

新中国成立60年来,我国国有企业利润分配制度先后经历了计划经济时期的统收统支制度,由计划经济向社会主义市场经济转轨时期的企业基金制度、利润留成制度、利改税制度、企业承包经营责任制,建立社会主义市场经济时期的利税分流制度和完善社会主义市场经济时期的国有资本收益分配制度四个阶段的历史变迁;其利润上缴经历了利润全额上缴到利润留成到不缴再到上缴几个阶段。

Since the founding of new China for 60 years,the historical change in the profit sharing systems of state-owned enterprises can be concluded in the following four periods： the period of the unified revenue and expenditure system in the planned economy;the period of systems including enterprises fund,profit retention,tax for profits,and management contract responsibility from planned economy to the transition period of socialist market economy;the period establishing state-owned enterprises substitution of tax payment for profit delivery;and the period completing the state-owned capital benefit distribution in the socialist market economy.In the profit sharing systems of state-owned enterprises,the profit delivery can be cut into several periods： from profit total delivery to profit retention,to profit none delivery,to profit delivery.