国有企业红利上缴政策代理成本控制效应研究——基于随意性收益支出视角

The Study on the Control Effect of Profit-sharing Policy Agency Cost in State-owned Businesses from the Perspective of Discretionary Expenditure

财政部近年来数次调整国有企业红利上缴比例,说明上缴比例目前仍然处于摸索阶段。通过研究,进一步认清红利上缴政策对国有企业随意性收益支出的影响,并按照不同的企业性质对国企分类,认为在短期内过高、过快提高红利上缴比例是不可行的,应针对不同类型的国有企业分别建立红利上缴模型、确定合理的上缴比例。

In recent years, China’s ministry of finance has adjusted the profit-sharing rate for several times, which suggests what rate shall be determined is still at the exploring stage. Through the research, the influence of the profit-sharing policy on discretionary expenditure can be recognized to a large extent. After the classification about the enterprise property, we make a conclusion that it’s not feasible to increase the rate too quickly, and only we set profit-sharing models based on the type of state-owned businesses, an accept-able profit-sharing rate can be got.