摘要
国企上缴利润是马克思主义所有制理论的体现,也是深化国企改革的需要。由于这是一项涉及再分配的改革,有“十大难点”需要研解,即国企多年养成的既得利益态势如何改变、现有国资的家底如何理清、国资经营预算应由谁编制、国企按什么原则上缴利润、国企应建立什么样的运作体制、国企要不要都成为“四自”企业、国企上缴利润谁是收支主体、国资委要不要再设资产经营公司、国资委怎样处理上缴利润、国企创造的利润如何合理分配。
The state-owned enterprises turn over their profits to tate, emboding the ownership theory of Marxism and adapting the needs of deepening theirself reform. We must study and solve some important problems when it involving the redistribution reform. Such as： How to change the vested interest habit of the stateowned enterprises; How to check up on the state property; Who could work out the operation budget of the state property; What is the principle for enterprise to turn over the profits;What operation system should be built by the state-owned enterprises; How many enterprise models are there; Who own the rights of revenue and expenditure of the profits; Whether or not the State Property Supervision and Management Committee （SPSMC） establish the property management corporation; How to handle the profits for SPSMC; And how to distribute the profits produced by the enterprises.
出处
《上海市经济管理干部学院学报》
2006年第6期36-42,共7页
Journal of Shanghai Economic Management College
关键词
国有企业
上缴利润
国资
经营预算
利润分配
state-owned enterprise
turn over profits
state property
management budget
profit distribution
