国有企业利润上交关系中的权力(利)义务配置

The Disposition of Rights and Obligations in the Legal Relation of State-owned Enterprise Profits Turn Over

从2008年起国有资本经营预算制度开始全面实施,但从已颁布的规范性文件看,对国有企业利润上交关系中主体的权力（利）和义务只作了初步规定。需要认清该关系背后所蕴含的双重利益,即国家作为全社会的公共管理者对国有企业的财政预算管理关系和国家作为出资人与国有企业之间的利润分配关系,才能合理配置相关主体的权力（利）和义务。

A new system of establishing the government-enterprise relationship—the Budget System of State-Owned Capital Management has been fully implemented since 2008.However,the ownership of the profits turned over by state-owned enterprise to the State,which has been hot discussed since the pilot period,is still pending.The primary cause roots in that a dual interest behind is not clarified.The dual interest refers to a two-sided relationship.One is the managerial relationship between the State and the state-owned enterprise where the State plays the role of public manager;the other is the profit distribution relationship where the State plays the role of the investor.