| The sixteenth report has pointed it out that the direction of state-owned assets management system reform is to stir up the enthusiasm of central government and local government on the provision of the assets owned by government. Our government must make laws to set up new state-owned assets management system. The new system has the properties as follows: central government and local government on behalf of country respectively to play the role of investor, enjoy the profits, rights, obligations and responsibilities fitting with each other.As the core of state-owned rights, state-owned distribution rights influence the enthusiasm and initiative of central government and local government in management. So it is very meaningful and useful to explore the distribution relationship of central and local government state-owned assets profits. The research will go a long way to perfect our state-owned assets management system, and to strengthen the effects of state-owned assets, and to maintain and increase the state-owned assets.This paper divides into four parts:The first part is the introduction. It states the basic meaning of state-owned assets profits, the concept, the subject, the object, the form, the basis of the theory, the meaning of distribution rights of state-owned profits. The core of this part is the basic meaning of distribution rights of state-owned assets, basic theories which point out the way of how to distribute the distribution rights between central and local government: decentralization theory, government function theory, tax-sharing system.The second part depicts the situation of distribution rights between central and local government. First, it introduces the development stages of distribution rights. Then it sums up the problems exist in our country about the relationship of distribution rights between central and local government. |