国有企业红利分配制度改革研究综述

A Review of the Research on the Reform of the Dividend Distribution System in State-owned Enterprises

近年来,中国专家学者对国有股份有限公司红利分配问题的研究重点主要集中于分红的必要性、征收主体、分配标准、分红比例和支出方向等方面,但由于没有现成的模式可借鉴,在一些重要问题上仍存在分歧。对当前学界研究进行梳理和综述,发现国外研究起步较早,但后续研究成果较少;国内学者研究起步较晚,但后续研究成果比国外丰硕;国内研究实用性较强,基础理论研究相对较弱;红利分配领域研究还比较薄弱,理论研究滞后于实践需要。

In recent years,Chinese scholars have made researches on the dividend distribution in stateowned enterprises.Due to the lack of ready model to follow,there are arguments and disputes in some important issues.The review of these researches shows that the research abroad starts earlier,but there are fewer follow-up research results than the research at home.It also reveals that the research at home is more practical,there are fewer basic theoretical researches and researches on the dividend distribution,and the theoretical research lags behind the practical needs.