| 国有企业红利分配政策缺陷与改进 |
| The Dividend Policy of State owned Enterprise Defects and Improvement |
| 投稿时间：2015-05-25 |
| 中文关键词:国有企业 红利分配 缺陷 政策设计 |
| 英文关键词:state owned enterprise dividend distribution defects policy design |
| 基金项目:2013年教育部人文社科项目“民生财政导向下的国有资本经营预算支出结构与绩效评价研究”（13YJA630007）；2013年国家社科基金青年项目“公共资源收益合理共享视角下的国有企业红利分配研究”（13CGL024）；2014年国家社科基金重点项目“国企红利征缴比例倍增目标下的国资预算支出民生化研究”（14AGL007） |
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| 中文摘要: |
| 由于惯性，我国当前的国有企业红利分配政策仍存在比例低、范围窄等缺陷，无法真正保证全民股东的权益。为此，应在考察西方股利理论的基础上，分析四种股利政策的适用性，进而选择、设计适合我国国有企业发展的红利分配政策，强化红利上缴约束机制：国有控股企业需以行业资本成本为基础上缴固定股息，并根据企业实际上缴额外红利；国有独资企业则应在确定适当基准股利支付率的基础上，结合国家产业政策和总体规划对不同企业的额外红利进行调整。 |
| 英文摘要: |
| Because of inertial, the current Dividend Policy of State owned Enterprise in China still has defects,such as the low distribution proportion and the narrow distribution range.As a result,the rights and interests of the shareholders can’t be fully guaranteed.Therefore, we should study the Western Dividend Theory, and analyze the applicability of the four types of dividend policy.On that basis, we should select and design a more suitable dividend policy for chinese state owned corporation to strengthen the restrictive mechanism for dividend distribution:State controlled enterprises should turn in the fixed dividend on the basis of industry capital cost,and and pay extra dividends according to the enterprise actual condition. Solely state owned enterprises should first determine a proper benchmark dividend payout ratio,and then adjust the additional bonus in accordance with the national industrial policies and overall planning. |
| 乔丽.国有企业红利分配政策缺陷与改进[J].石家庄铁道大学学报:社会科学版,2015(4):10-16. |
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