Research On Factor Income Share In Primary Distribution Of Listed Financial Companies

After the primary distribution, national income should be divided intothree major sections——tax, capital gains and salaries. How to decide thedistribution of income among the three stakeholders is “the primarydistribution problem”. In this paper, with listed financial companies during2000-2012as the samples, we empirically study the factor income share inprimary distribution from the perspective of financial accounting. To studythe primary distribution problem from the perspective of financialaccounting can help us observe the income share of labor, capital andgovernment more clearly.What’s more, it can help us conduct in-depthstudy of income distribution on the micro level. Results of this study canprovide some data to support for deepening the reform of incomedistribution system.There are five parts of this article, as follows:The first part is an introduction, describing the background, researchmethods, the basic structure and the possible innovations. The second part isa literature review, including domestic and international initial distributiontheory, empirical research results at home and abroad as well as on the partof the initial distribution of empirical research to domestic financialenterprises listed companies as samples. The third part studies the evolutionof the initial distribution of income listed financial enterprises. The fourthpart is to study the influence of factors to the primary distribution in A-sharelisted financial companies. The fifth part is the summary of the full text.In the basis of our research, to make the initial allocation of financialcompanies more equitable, we should consider various factors, such as the nature of a controlling stake in the enterprise, the level of economicdevelopment of the enterprise’s registration, the enterprise’s industrymonopoly and so on.