国有企业的利润分配模式研究.docVIP

目录 企业利润分配的重要性及其存在意义 二. 国企利润分配制度的变迁 三.国有企业中的利润分配模式和现状 四.提出国有企业利润分配模式的不足及其完善方法 五.西方国家国有企业分红政策模式比较 六.总结 摘要 利润分配是指企业按照国家规定的政策和比例，对已实现的净利润在企业和投资者之间进行分配。新中国成立以来，我国的国有企业利润分配制度经历了多次变迁。受制于整体环境的影响，合理、规范的国有企业利润分配模式框架尚未完善，按照现行的企业利润分配体制，国有企业不需向国家上交利润，而国有产权处置收益往往一事一议地决定，缺乏有效管理Abstract The distribution of profits is refers to the enterprise in accordance with the policy and the proportion of state regulations, split between enterprises and investors in the net profit realized. Since the founding of new China, our countrys profit distribution system of state-owned enterprises has undergone many changes. Dividend problem of state-owned enterprises is an important problem in recent years the domestic and foreign interest. The reform of the state-owned assets management system of the state-owned capital operating income as an effective means of state-owned capital operation has attracted the attention of the central and local governments at all levels. Subject to the influence of the overall environment, rational, standardized state-owned enterprise profit distribution model framework has not been perfect, according to the current system of profits of enterprises, state-owned enterprises is not required to pay profits to the state, but the profit on disposal of state-owned property rights are often of a proposed decision, lack of effective management. With the reform of fiscal budget management system deeply, and the implementation of the reform of state-owned enterprises and state-owned economy structural adjustment strategy, there is an urgent need to strengthen the management of state-owned capital gains, adjust the system of profit distribution of state-owned enterprises. This paper introduced the system of profit distribution, as well as the present situation of the state-owned enterprise of our country and the existing problems, starting from the historical evolution of profit distribution system, the profit distribution of state-owned enterprises system were analyzed, and the d