国有企业利润分配制度的改革和发展——1978~1994的“税利合一”时期

The Reform and Development about the Distribution System of Profits of State-Owned Enterprises——The Period of “Taxes of Unity” from 1987 to 1994

摘要: 回顾国有企业利润分配制度的形成与演进，梳理改革开放以来至分税制改革时期国家与国有企业的财政分配关系，总结企业基金制转向利润留成制、两步利改税、承包责任制等制度的做法、特征，有助于把握改革开放时期“税利合一”的国有企业利润分配制度发展脉络，明晰国有企业利润分配的发展历程和经验教训，不断推进国有企业利润分配制度改革。

Abstract: Recalling the formation and evolution of SOE profits distribution system, combing the state and state-owned enterprises’ financial distribution relations since reform and opening to the reform of the tax period, and summarizing the practice and the feature of enterprise fund system turning to the profit retention system, two-step import substitution and contract responsibility system, will help to grasp the developmental context of “taxes of unity” of state-owned enterprises’ profit distribution system from the reform era, clear the development and lessons learned of state-owned enterprises profit distribution, and continuously push forward the reform of state-owned enterprises’ profit distribution.