The Research On Profit Allocation Of Energy State-owned Enterprise In China

The government began collecting of state-owned capital gains of state-ownedenterprises at2007. Then the state began to pursue a policy of reduction ofstate-owned shares to the social security fund at2009. In recent years, the countrytwice for expanding the scope and proportion of the state-owned capital gains at2012and2014. The third plenary session of the18review passed "the central committee ofthe communist party of China on comprehensively deepen reform certain major issuedecision", the decision says：to perfect the state-owned capital management budgetsystem, and improve the state-owned capital gains turned over the public finances, to30%in2020, more used to safeguard and improve people’s livelihood”. A series ofmeasures reflects the government to improve state-owned enterprises financialallocation request. So thinking about the problems existing in the state-ownedenterprise income distribution in our country and the countermeasures of theseproblems is very be necessary.Based on the theory of rent, this article has analyzed the confusion of rent taxesand profits existing in the state-owned capital gains.Then with emphasis on theenergy model of state-owned enterprises, analysis the land rent, mineral resourcesrent of energy type of state-owned enterprises in our country. With principal-agenttheory, this paper analyzes the role of state-owned assets supervision andadministration commission, and the path block of the state-owned capital gains.With the dividend distribution theory,this paper analyze give the reasonableproportion of the state-owned capital gains. The mainstay of the national economy ofChina is public ownership, the state-owned enterprise reform relates to the overallnational reform, so the reform of state-owned capital gains income is a matter of fairdistribution of social events, and therefore it’s very important to improve thestate-owned enterprises’ capital gains distribution system. Based on theoretical andempirical analysis, we give the following aspects proposal: establish the full rent taxes and profits fiscal mechanism, perfect the state-owned capital managementbudget, develop scientific proportion of state-owned capital gains, expand the scope,reduce agent level, more will be state-owned capital gains used for public finances.