On the Six Decades Change in the State-owned Enterprises Profit Sharing System

Since the founding of new China for 60 years,the historical change in the profit sharing systems of state-owned enterprises can be concluded in the following four periods: the period of the unified revenue and expenditure system in the planned economy;the period of systems including enterprises fund,profit retention,tax for profits,and management contract responsibility from planned economy to the transition period of socialist market economy;the period establishing state-owned enterprises substitution of tax payment for profit delivery;and the period completing the state-owned capital benefit distribution in the socialist market economy.In the profit sharing systems of state-owned enterprises,the profit delivery can be cut into several periods: from profit total delivery to profit retention,to profit none delivery,to profit delivery.