摘要

国有企业分红制度的建立已经成为我国国有企业改革的热点问题之一。近二十年来，在强调政企分开，国有企业转换经营机制的改革大背景下，我国企业分红问题被埋没在舆论的大潮中。随着我国改革开放的不断发展，为了提高我国企业利润的配置效率，函待解决的我国企业分红问题已经被提到议事日程。然而，目前国内对于我国企业分红制度建设问题的探讨主要基于政府层面，从制定宏观政策、解决社会问题的角度出发，来研究我国企业分红制度，研究偏重于社会责任而忽视了企业自身的发展目标，忽视了只有国有企业能够不断创造价值，实现国有企业的可持续发展，才能考虑国有企业红利的分配及实现国有企业对出资人的社会责任。笔者分析了新疆昊鑫锂盐开发有限公司国有金融资产的模式，进而探讨了将这一模式推广到我国企业的可行性和实现途径。这也是本文的创新点。同时，新疆昊鑫锂盐开发有限公司作为股份制银行的控股方，完全通过上市公司模式实现了国有企业利润分配的市场化。这一方式对我国企业进行利润分配改革提供了参考。通过以上的探讨和分析，笔者对当前和今后我国企业利润分配改革的方式和方法提出了自己的建议:首先，应调整国资委、财政部和我国企业集团在此次改革中的权力安排；我国我国企业情况复杂，改革过程中必须分步骤分层次进行；要对我国企业利润中的垄断利润和正常利润进行区别；国家应建立相应的法律规范来规范我国企业利润分配行为。

关键词：国有企业；分红；改革

Abstract

The establishment of the system of state-owned enterprises to pay dividends in China has become one of the hot issues in the reform of state-owned enterprises. Come nearly twenty years， emphasizing the separation of government from enterprises， state-owned company changes management mechanism reform background， SOE dividend problems are buried in the opinion of the tide. Along with our country the ceaseless development of reforming and opening， in order to improve the efficiency of the allocation of profit in state-owned enterprises， need to be solved urgently SOE dividend problems has been mentioned schedule. However， currently the state-owned sharing system construction discussion is mainly based on the government level， develop from macroscopical policy， solve social problems perspective， to study the state-owned sharing system， research emphasis on social responsibility and neglect their own development goals， ignored state-owned enterprises can only continue to create value， achieve state-owned enterprises sustainable the development of state-owned enterprises， we can consider the distribution of bonus and realize state-owned enterprises social responsibility of contributive person. The author analyzed the Jiang Hao Xin lithium development limited company of state-owned financial asset model， and then discusses the model is extended to the feasibility and implementation way of state-owned enterprise. It is also the innovation of this paper. At the same time， Jiang Hao Xin lithium development limited company as joint-stock banks holding side， completely through the listed company mode to realize state-owned enterprise profit distribution market. This way to the state-owend enterprise reform provides reference for distribution of profits. Through the above discussion and analysis， the author of the current and future reform of state-owend enterprise profit distribution method and the suggestions are put forward: first of all， should be adjusted to the SASAC， the Ministry of Finance and state owned enterprise group in the reform of our country state-owend enterprise power arrangements； complex situation， reform process must step by step to divide administrative levels to undertake； the profits of state-owned monopoly profit in normal profit distinction； the country should establish corresponding laws and regulations to standardize the state-owned enterprise profit distribution behavior.

Keywords: state-owned enterprise reform； dividend；