CAJ | 학술논문

国有资本收益支出结构取决于经营投资性支出与佘共福利性支出对全民福利之边际贡献比较。一方面，随着经济的发展和转型，我国总的公共福利性支出参照国际水平，已严重滞后于自身的经济发展程度及社会公共需要，与这一转型相伴的是我国个人收入差距的扩大，要求扩大政府支出；另一方面，人均资本积累水平的提高以及国有资本盈利能力的增强为国有资本收益适量用于公共福利性支出提供了条件。从操作层面来说，各级政府的国有资本收益用于公共福利性支出比例应由全国人大来决定，且用于公共福利性支出的部分应上交中央财政、全国统筹使用。
국유자본수익지출결구취결우경영투자성지출여사공복리성지출대전민복리지변제공헌비교。일방면，수착경제적발전화전형，아국총적공공복리성지출삼조국제수평，이엄중체후우자신적경제발전정도급사회공공수요，여저일전형상반적시아국개인수입차거적확대，요구확대정부지출；령일방면，인균자본적루수평적제고이급국유자본영리능력적증강위국유자본수익괄량용우공공복리성지출제공료조건。종조작층면래설，각급정부적국유자본수익용우공공복리성지출비례응유전국인대래결정，차용우공공복리성지출적부분응상교중앙재정、전국통주사용。
Expenditure structure of state- owned capital gains hinges upon the comparison between marginal contributions of investment expenditure and public welfare expenditure to national welfare. Firstly, with the economic development and transition, China＇ s total expenditures on public welfare seriously lag behind her economic development and public demands according to international experience, and the expansion of income gap during the development and transition also demands more public welfare expenditures. Secondly, the increase of capital accumulation per capita and state- owned capital gains makes preparation for a proper expenditure of stateowned capital gains on public welfare. From the aspect of the pohcy making, the proportion of state - owned capital gains used for public welfare should be determined by the National People＇ s Congress, and the gains used for public welfare should be handed in to central fiscal budget, and be allocated according to national plan.