摘要
利润分配是企业资产所有权的集中体现,企业资产所有权决定利润归属。国家作为国有企业的出资人,拥有对国有企业经营利润的所有权和分配权。征缴后的国企红利除了满足国有企业自身发展的需要之外,还应向民生领域倾斜。应在理清国有资本及其经营真实情况的基础上加快建立国有资本经营预算制度,试行国企利润上缴责任制,不断推进国企改革。
Distribution of profits is the embodiment of corporate ownership of assets which determines the business profits attributable. The collected dividends are not only used to meet the need of development of state - owned enterprises themselves, but also should be tilted to the people's livelihood. For the purpose, we need to establishment the budget system of state - owned capital operation on the basis of clarifying the real situation of state - owned capital and its opera- tions, implement the responsibility of SOE profits turned over and continuously push forward reform of state enterprises
出处
《贵州商业高等专科学校学报》
2011年第3期1-4,共4页
Journal of Guizhou Commercial College
关键词
国有企业
利润上缴
使用方向
State - owned enterprises
Profits turned over
The use