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中央与地方国有资产收益分配的博弈分析——基于国资分级所有的视角
引用本文:郑小玲.中央与地方国有资产收益分配的博弈分析——基于国资分级所有的视角[J].当代财经,2010(2).
作者姓名:郑小玲
作者单位:福建师范大学,经济学院,福建,福州,350007
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)
摘    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。中央与地方政府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,以提高地方政府的主动性。

关 键 词:中央政府  地方政府  国有资产收益分配  现代产权制度  博弈模型

An Analysis of the Game between Central and Local Governments in Distribution of Proceeds from State-owned Assets: from the Perspective of Classified State-owned Assets
ZHENG Xiao-ling.An Analysis of the Game between Central and Local Governments in Distribution of Proceeds from State-owned Assets: from the Perspective of Classified State-owned Assets[J].Contemporary Finance & Economics,2010(2).
Authors:ZHENG Xiao-ling
Institution:Fujian Normal University;Fuzhou 350007;China
Abstract: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 right 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 ...
Keywords:the central government  local governments  distribution of proceeds from state-owned assets  modern property rights system  game model  
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