作　　者： (陈平花）;

机构地区： 福建师范大学经济学院,福建福州350117

出　　处： 《石家庄铁道大学学报（社会科学版）》 2017年第3期14-19,共6页

摘　　要： 现阶段,国有垄断企业红利分配存在上缴比例偏低、分红比例一刀切、同股不同酬等问题,难以实现红利分配公正化。为此,在借鉴西方股利理论和股利政策基础上,根据股份制改革进程设计适合我国垄断企业发展的红利分配政策。垄断企业红利分配方案应当结合自身特殊性,对于正在进行或完成股份制改革的垄断企业,应当参照低正常加额外股利政策。对于尚未开始股份制改革的国有独资企业,应当借鉴剩余股利政策。 At present, there exist several problems in the dividend distribution of state-owned mo-nopoly enterprises, for example, the low turning-over rate, the one size fits all proportion of divi-dends, the discrimination in the income of same shares, which make it difficult to realize fair distribu-ion of dividends. To this end, it is needed to learn from the Western dividend theory and dividend policy so as to design the dividend policy for China？ s monopoly enterprises in accordance with the course of reform of the joint stock system. The article argues that the monopoly enterprise dividend allocation scheme should be combined with its own particularity, and the monopoly enterprise which is carrying out or completes the share reform should refer to the low normal plus extra dividend policy. As for the state-owned enterprises which have not yet started the shareholding reform, the residual dividend policy could be applied.

关 键 词： 股利理论 国有垄断企业 红利分配