State-Owned Enterprise Profit Distribution:Institutional Evolution And Path Of Reform(1949-2015)

China has been more than sixty years history since People's Republic of China was found in 1949.With the development of economic,State-owned enterprises take place in great changes,especially the system of profit distribution,which reflects the characteristics and trends of each period.Reviewed the history,we can see that the system of profit distribution of State-owned enterprises go through three stages,including unified collection and allocation of funds by the state in the planned economy,initial exploration of reform and opening up,separate taxes and profits in the socialist market economy.Reflected on the current,people has aware of the new thinking that State-owned enterprises should distribute its profits among society,the end of State-owned enterprises don't pay dividends for thirteen years.However,the reform of the profit distribute system of State-owned enterprises face many problems and difficulties.Therefore,the key of reform is to figure out the relationship of State-owned enterprises and society.Looking forward to the future,there is a gap between the reality and the ideal.We should seek a path of reform which adapt to Chinese characteristics:from State-owned enterprises revenue to State-owned enterprises reform,to macroscopic environment system,and toward the goal of State-owned enterprises dividend to society.Based on this,from the perspective of the social dividends,the article define the State-owned enterprises dividends and the related theoretical at fist.Secondly,tease the evolution process of the distribute system of State-owned enterprises profit since in 1949s.Then,analyze the root of the national finance and put out the constraint conditions in current and target.Finally,the article combines the history and the reality to explore the path distribute State-owned enterprises dividends to society,which adapt to development of China's situation.