The Historical Changes And The Institutional Reconstruction Of Financial Allocation Relationship Between The Country And State-owned Enterprises

The reform of state-owned enterprises which is the core content of the reform of ecnomic system is in advance to depth direction with the development and perfection of the socialist market economy. However, the change of the financial distribution relationship between the country and the state-owned enterprises is the key category of the reform of state-owned enterprises. Establishing the pattern of financial distribution between the country and the state-owned enterprises consistent with China's national conditions and the development degree of the market economy is the inherent requirement of the reform of state-owned enterprises and economic system, is in the topic of justice of requirement of national strategic adjustment of the economic structure and the value of state-owned assets, is the priority of perfecting the country's financial allocation system and constructing the financial system model consistent with the functions of the government. To explore the reasonable model of the financial allocation relationship between country and the state-owned enterprises ,need straighten the financial allocation relationship from the historical perspective, only define the historical context, can we grasp the features in different historical stages, then find the reasons that distribution relationship has not really regulated and the systematic malpractice through theoretical and empirical combination. On the basis of the overseas experience value and the research achievements of domestic state-owned capital management budget, establishing effective financial institutional framework from the comprehensive and diverse pespectives including the basic principle, rigid mechanism, incentive and restraint, the taxes and profits use, system coupling and subject localization of government, the sasac, and state-owned enterprise state-building and state-owned enterprises.