国有企业利润上缴的法律分析

Legal Analysis about State-owned Enterprises Profits Handing

国有企业作为全民所有制的重要载体,应向作为出资人的国家及其所代表的国民上缴利润,这是国家作为股东行使收益权利或者作为所有者行使所有权之收益权能的体现。从法理上分析,国有企业上缴利润,是其社会公共利益使命和社会责任最基本的要求,体现股东、利益相关者与社会整体三方一致的利益诉求;同时,占据着政策、资源优势,在市场多处于垄断地位的国有企业应在义务负担上做出表率。基于此,我国应从制度建设、主体明晰、社会监督等方面入手,推动国企利润上缴的制度化、规范化进程。

As the main carrier of the ownership of the whole people, state-owned enterprises are supposed to hand the profit over to the investor--the state on behalf of the people . This is the embodiment of ownership for the state as shareholders to exercise the rights as owner＇s income or gains power. From the analysis of jurisprudence, paid profits by state-owned enterprises, are the most basic requirements of social public interest mission and social responsibility, and is the overall three consistent interests of embodiment of shareholders, stakeholders and society. At the same time, the state-owned enterprises, possessing advantages in policy, resource, and the market monopoly, should set an example in obligation burden. Based on this, China should push forward the state-＇owned enterprise profits to institutionalization, standardization process, from system construction, clear principal part, social supervision and other aspects.