国企利润分配制度的历史嬗变与模式探索

State-owned Enterprises' Profit Distribution System:Historical Evolution and Mode

从国有企业利润分配制度的历史渊源出发,对建国以来我国国企利润分配制度进行梳理。同时,在理论溯源中对国有企业税后利润上缴国家的必要性进行分析,并在此基础上对当今国企红利分配存在的问题进行剖析,从中探索出国企利润分配制度的改革模式。

Starting from the historical origin,the paper reviewed state-owned enterprises’profit distribution system after the founding of China.At the same time,it analyzed the necessity of state-owned enterprises’turning in after-tax profits in theory.Based on the above,it studied the current problems of state-owned enterprises ’ dividend distribution,and explored the reform mode of state-owned enterprises’profit distribution system.