Study The Income Distribution System Of State-owned Enterprises In China

For a long time, the problem of the allocation of state-owned capital gains has been the focus of practices and the academic sector. Especially the mode of revenue collection, the proportion of collection, the collection of revenue should be up again spending and internal distribution and other issues have not yet been conclusive. Because all of the problems are closely related to the deepening of SOE reform in China, the effective operation of state-owned capital, the income distribution system improvement and the economic growth. Therefore, income distribution system in state-owned enterprises is of great theoretical research and practical significance.September 2007, the State Council issued the "State Council on the pilot's view of state-owned capital operation budget," provides pilot capital operating budget firstly in the part of central state-owned enterprises in 2007, and in 2008 the central enterprises in full swing. In the same year, "the central state-owned capital gains received Interim Measures," releasing marks the dividends of state-owned enterprises has entered a new phase. Although the state-owned enterprises income distribution system reform has made some new progress and breakthroughs, but is still in the exploratory stage, to be further strengthened and improved. Turned over to the state-owned capital gains is not reasonable to determine the proportion of the internal revenue allocation system has serious deficiency, how to allocate the profits turned over, so that benefit the entire population issues are imminent.In the income distribution system of state-owned enterprises, this paper adopted a combination of theory and practice patterns. On this basis, firstly introduced the theory of income distribution of state-owned enterprises, the analysis defined the relationship between the government and state-owned enterprises, state-owned property rights, and the distribution mechanism of state-owned enterprises, which all involved in the issue of state-owned enterprises income distribution. Then, describes the reform process of state-owned enterprises income distribution system in 30 years of reform and opening up, and analyzes the special nature of the reform road of state-owned enterprises distribution system, that is guided by a series of factors, including the system changes, the game between government and enterprises and so on.Then, this paper introduces the practical experience of foreign countries generally, and making French, U.S., Singapore as examples, details governance structure of state-owned enterprises, income distribution and the use of dividends, and summaries the inspirations on the practical experiences. But, as there is a big difference between the countries, practices will vary. The practices in the article are only summaries of the current major practices, not addressing the details of which Content. And because the policy environment and nature of state-owned enterprises are special, so that the main mode referring is only suitable as a reference, can not be applied blindly. To establish a rational framework for income distribution of State-owned enterprises should be based on China's basic national conditions and the relationship on state-owned enterprises.The innovation of this paper is that, through systematically introducing domestic and international income distribution system of state-owned enterprises, summarize experiences of the foreign state-owned enterprises in the profit-sharing ratio, category management and all revenue sharing. Then for the main problems in current system of income distribution, apply those experiences to improve the income distribution system in state-owned enterprises in China. Article proposals:first, referring to income distribution system of non-state-owned enterprises, state-owned enterprises can adopt compromise dividend policy, that is the mode of a normal ratio of profit plus a variable bonus rate; second, by broadening the scope of collection and improving the level of collection objects to further reform and improve the collection of patterns; third, improve the using proportion of state-owned enterprises paid to cover social security fund gap and the construct public utilities; fourth, improving the staffs' and the operators'wage systems and incentive mechanisms, reform the income distribution within the enterprise. Overall, this study proceeding on the state-owned enterprise reform has important reference.In short, income distribution system of state-owned enterprises is a hot issue worthy of further study, involving many aspects. Current income distribution system in state-owned enterprises still in the exploratory stage of research in practice is just started, its development and improvement of the theory there is a long process. With the deepening of reform, income distribution system in state-owned enterprises will involve more of a deeper problem, the existing research may well be lagging behind the development of the practice, which requires us to make further efforts to explore the theory and practice of the use, in practice, constantly revised and perfected theorize.