摘要
分税制以后,国有资产税后收益仍然一直保留在企业,从未上缴。而且,中央始终统一管理国有资产收益分配权,中央与地方国有资产收益分配问题悬而未决。中央与地方政府之间明晰的国有资产的所有权和占有使用权,成为了两者划分国有资产收益的前提。运用中央与地方之间国有资产收益的分割系数进行博弈分析,发现中央先行可以确保地方的主动性。因此,真正落实所有权与收益权、财权与事权相对应的国资收益分配机制,实现中央对国有资产收益分配权的适度分权,建立健全中央与地方的国有资本经营预算制度,以提高地方政府的主动性。
After the reform of tax-sharing system, the after-tax earnings from state-owned assets still have been retained in the enterprises, never been turned over. Moreover, the central government has always held the unified allocation right to manage the proceeds of the state-owned assets; the problem of distribution of the earnings from the state-owned assets between the central and local governments remains unresolved. A clear definition of the ownership and the right to possess and use the state-owned assets between the central and local governments has become the premise to divide the proceeds between the two. By adopting the splitting coefficients for the proceeds from the central and local state-owned assets, this paper finds that the first movement of the central government can ensure the local initiative. Thus, it is necessary to really implement the distribution mechanism of the earnings from the state-owned assets according to the principles of the ownership corresponding to the usufruct and the financial power corresponding to the routine power, to realize the moderate power separation from the central government to distribute the proceeds from the state-owned assets, and to establish and improve the state-owned capital operating budget system at both the central and local levels, so as to improve the initiatives of the local governments.
出处
《当代财经》
CSSCI
北大核心
2010年第2期37-42,共6页
Contemporary Finance and Economics
基金
国家社科基金项目"公共财政框架下的省域国有资本经营预算研究"(08BZZ037)
关键词
中央政府
地方政府
国有资产收益分配
现代产权制度
博弈模型
the central government
local governments
distribution of proceeds from state-owned assets
modem property rights system
game model
