当前国企红利分配研究综述

The Literature Review on Bonus Distribution of State-owned Enterprises

新中国成立以来,我国国企红利分配关系经历了多次调整,2007年恢复国企利润上缴制度,打破了国企利润不上缴格局,这是我国国企红利分配关系的一次重大变革,对我国经济发展有着重要意义。在此背景下,现有国企红利的分配标准、模式以及使用等非常值得探讨,这对进一步完善国企红利分配制度极为有利,能更好地让国民分享国有资本收益成果,充分体现"取之于民,用之于民"的本质。

Since the founding of China, state-owned enterprises（SOE） has experienced several adjustments on dividend distribution. In 2007, SOE in China witnessed a reform of their profits： they had to turn over their profits to the State. This move is of great significance to the economic development of our country. Under such a background, it is a need to explore existing dividend in terms of allocation standard, pattern and use. It is stated that this initiative can improve dividends distribution system in SOE and help people access to the state-owned capital gains, which fully reflects the essence of ＂from the people and for the people＂.