【原文出处】当代财经
【原刊地名】南昌
【原刊期号】20102
【原刊页号】37~42
【分 类 号】F61
【分 类 名】财政与税务
【复印期号】201006
【英文标题】Game Analysis of the Distribution of Proceeds from State-owned Assets between Central and Local Governments: Based on the Perspective of Classified State-owned Assets
【标题注释】基金项目: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)
【作 者】郑小玲
【作者简介】郑小玲,福建师范大学 经济学院,福建 福州 350007
郑小玲,福建师范大学博士研究生,主要从事中国近代史、财政史研究。
【内容提要】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**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**的主动性。
【摘 要 题】财政管理
【英文摘要】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 fight 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.
【关 键 词】中央**/地方**/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
【正 文】
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