國家與國企財政分配關(guān)系的歷史變遷及制度重構(gòu).pdf

1、中文摘要中文摘要隨著我國社會主義市場經(jīng)濟(jì)的發(fā)展與完善，作為經(jīng)濟(jì)體制改革核心內(nèi)容的國有企業(yè)改革也在向縱深方向推進(jìn)。而國家與國有企業(yè)財政分配關(guān)系的嬗變則是國有企業(yè)改革的關(guān)鍵范疇。建立符合中國國情并與市場經(jīng)濟(jì)發(fā)育程度相適應(yīng)的國家與國企財政分配模式，是國有企業(yè)改革乃至經(jīng)濟(jì)體制改革的內(nèi)在要求，是國民經(jīng)濟(jì)結(jié)構(gòu)戰(zhàn)略性調(diào)整及國有資產(chǎn)保值增值的題中之義，是完善國家的財政分配制度并構(gòu)建與政府職能相吻合的財政體制模式的重中之重。欲探索國家與國企財政分配關(guān)系的

2、合理模式，需要從歷史的視角理順國家與國企的財政分配關(guān)系，唯有明晰了歷史脈絡(luò)，才能把握國家與國企分配關(guān)系在不同歷史階段所呈現(xiàn)出的特點，從而通過理論和實證的結(jié)合找出規(guī)范的分配關(guān)系尚未真正形成的癥結(jié)所在及現(xiàn)行體制的弊端。應(yīng)在借鑒國外的經(jīng)驗價值與國內(nèi)省域國有資本經(jīng)營預(yù)算研究成果的基礎(chǔ)上，從基本原則、剛性機制、激勵約束、稅利使用、制度耦合及政府、國資委、國有企業(yè)的主體定位等綜合且多元化的視角構(gòu)建國家與國企完整有效的財政分配關(guān)系的制度框架。關(guān)鍵詞：

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