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State-owned Enterprise Dividend Pay System Discussed In This Paper

Posted on:2017-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:Q LiuFull Text:PDF
GTID:2349330488990783Subject:Accounting
Abstract/Summary:PDF Full Text Request
The reform of state-owned enterprises after years of exploration and practice, has made significant achievements step by step. At present, the state-owned enterprise dividend paid this problem has become the key issues of the reform of state-owned enterprises at present. From the new China was founded since the country has been in constant exploration, the state-owned enterprise dividend problem has introduced a series of measures, the unified collection of the dividends of state-owned enterprises from the planned economy period state that is paid in full to "change the tax" stage retained of profit, to the later stages of contracted responsibility of state-owned enterprises to pay dividends in the form of contract, then even in "tax tap" stage in order to create better conditions for state-owned enterprises, in 1994 countries to take the profits of state-owned enterprises have created after pay income tax for the rest of the part can no longer pay but discretionary by state-owned enterprises. After certain achievements were made in reform of the state-owned enterprises, state-owned enterprises operation and profitability are constantly improving, the creation of profits are rising, so the state-owned enterprise dividend paid is ripe. In 2007, promulgated by the state council "about the opinions of the state-owned capital management budget", marking the end of our country from 1994 not the history of dividends. This major initiatives involving China's economy, politics, culture, people, all aspects of problems, such as state-owned enterprises, therefore, must consider all factors in order to balance the interests of all parties.The ultimate purpose of this essay is to our country state-owned enterprise dividend pay system discussed in this paper. First of state-owned enterprises reform process and effects of the dividends paid on the review and analysis, followed by a brief overview of the current state-owned enterprises the necessity of dividends paid, then in some of the profits of state-owned enterprises in recent years, data access and analysis, combining with the practical problems in state-owned enterprise dividend paid is pointed out that at present the problems facing China's state-owned enterprises dividends paid and its disadvantages, and then listed some western countries about soe dividends paid and profit distribution system and the policy and its revelation, the final draw lessons from the experience of western countries in combination with the current our country the present situation of the dividends paid on the basis of the proposed Suggestions to our country state-owned enterprise dividend pay system.This paper is focused on dividend pay system in state-owned enterprises, which determine the state-owned enterprise dividend pay principle and means of proportion problem is, the balance of body is way to determine the bonus pay, reasonable planning and the use of dividends paid to and standardize state-owned enterprise salary system and establishing supervision mechanism of state-owned enterprise dividend paid is the key. This article selects the 2008 to 2009, eight industry to the profits of state-owned enterprises as empirical research object, put forward the state-owned enterprises can be identified by analyzing the movements of its profits for bonuses to provide basis for vision.
Keywords/Search Tags:State-owned enterprises, Dividends paid, State-owned enterprises salary system, Supervision mechanism
PDF Full Text Request
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