摘要
本文回顾并分析了我国按要素贡献公平分配理论的探索过程与不足,讨论了在社会主义市场经济下实现按要素贡献公平分配的四个基本理论问题,即公平含义、分配是否必须出清、公司自身能否成为分配主体以及剩余归属。本文结论如下:(1)按要素贡献公平分配中的公平应理解为相对公平,其含义是没有要素所有者感觉到分配过程存在明显不公平。(2)公司自身能够且应该成为分配主体。(3)分配未必出清,只有在公司解散或破产时,真正的出清才会出现。(4)剩余不应为股东独占,应赋予股东之外的其他要素所有者参与剩余分配的权利和转让该分配权利的权利。
This paper reviews the process to conduct research on fair distribution based on production factor contribution in China,analyzing the existing problems in it and discussing the four fundamental theoretical problems about implementing fair distribution based on production factor contribution against the background of the socialist market economy.The four problems are about the meaning of fairness,distribution clearing,company being a distribution subject itself and distribution of the enterprise surplus.The four main conclusions have been reached in this paper.Firstly,the word“fair”in fair distribution based on production factor contribution should be accepted as relatively fair,which means that no factor owners feel is manifestly unfair in the distribution process.Secondly,the enterprise surplus may not be cleared,and the real distribution clearing does not appear until the dissolution or bankruptcy of the company.Thirdly,the company itself can and should be a distribution subject.Lastly,the enterprise surplus should not be exclusive to stockholders themselves and the right to participate in the distribution of the enterprise surplus as well as the right to transfer the former right should be granted to the other factor owners other than stockholders.
作者
吴星泽
WU Xingze(School of Accounting,Nanjing Audit University,Nanjing 211815,China)
出处
《常熟理工学院学报》
2019年第3期54-61,共8页
Journal of Changshu Institute of Technology
基金
江苏省社科基金后期资助项目“共享发展的微观收入分配机制研究”(18HQ001)
2014年江苏高校优势学科建设工程资助项目“应用经济学”(PAPD)
关键词
按要素贡献分配
公平分配
分配出清
剩余分配
distribution based on production factor contribution
fair distribution
distribution clearing
distribution of the enterprise surplus
