经济与管理研究2016,Vol.37Issue(5):41-49,9.DOI:10.13502/j.cnki.issn1000-7636.2016.05.006
国有企业利润去哪儿了?
Where are the Profits of State-owned Enterprises?
摘要
Abstract
This paper analyses the profit distribution of the state-owned enterprises under the effect of the system thoroughly and systematically.It is found that the rate of distribution and the expenditure of the profits of state-owned enterprises should be increased.The profit distribution presents a tendency of over investment and internal circulation.It is also necessary to increase the budget on people’s livelihood to work out the policy of livelihood.The proportion of public finance for social security and other livelihood should also be raised,considering it as an important support of the sources of social security funds to benefit all the people.At the same time,the budget for profits should be strictly controlled by system construction such as reforms of evaluation and investment management.关键词
国资预算/国企利润/预算支出Key words
state-owned capital budget system/state-owned enterprises/budget expenditure分类
管理科学引用本文复制引用
卢馨,丁艳平,唐玲..国有企业利润去哪儿了?[J].经济与管理研究,2016,37(5):41-49,9.基金项目
国家自然科学基金重点项目“中国企业管理会计理论与方法研究”(71032006);国家自然科学基金项目“分布式元数据一致性与XBRL财务报告质量控制”(71171097);暨南大学企业发展研究所重大项目“企业转型中的战略成本管理研究” ()