国有资产收益全民分享理论探索和分益制财政体制的制度设计

本项目研究国有资产收益全民分享的机理，通过设计实验方案，按典型性人群组别，对全民分享国有资产收益的行为特征进行分析；建立收益分享的劳动价值生命周期模型，提出一揽子组合价值模型来计算全民资产剩余产品价值并确定分配比例，寻求不同利益最优均衡点；建模考察各种分享方案的社会福利效应，概况出体现“无剥削”社会主义的国有资产收益全民分享理论。改变财政体制研究的思维方式，结合实际创新财政分权理论，根据全民分享国有资产收益的需要和中国政府作为全民资产管理者的特有性质和行为特征，设计与分税制并行的新型财政体制即分益制财政体制；相应地通过国有资产收益全民分享，设置全民基本生活保障收入制度（basic income），形成消除基础层面收入差距和绝对贫困的新机制。本项目探索国有资产收益全民分享的理论，对分益制财政体制进行制度设计，建立社会主义市场经济中的新型社会主义机制，具有原创性的学术意义和独辟蹊径的实践价值。

This project will study the principle that the profit right belongs to all the people the owners of the ownership by the whole people. For generalizing the theory of sharing the profit of the state-owned assets by all the people, which embodies the socialism of "no exploitation”, it will design the experimental scheme and analyze the behavior characteristics of the profit- sharing of state-owned assets by all the people according to the typical groups of people, and It will also establish the life cycle model of the labor value for the sharing the profit of the state-owned assets by all the people, and the combined value model for calculating the surplus product value（the profit））of the assets owned by the whole people and determining the distribution proportion, and the social total utility function model with two major divisions of social production to test the effect of sharing the profit of state-owned assets by all the people. We will update the socialist mechanism in the socialist market economy, jumping out of the limitations of the western fiscal decentralization theory, based on the reality of the socialist market economy with Chinese characteristics, study the special laws of fiscal operation, design the fiscal system of sharing the profit of state-owned assets by all the people, which is a new fiscal system parallel to the tax sharing system, that is the profit-sharing fiscal system. Its purposes are to establish a new system in which all the people as the owners participate in the macro management and supervision of state-owned assets, as well as the security system of the basic income, and to form a new mechanism to eliminate the income gap at the fundamental level and the absolute poverty. Based on the biggest reality of China's socialist system, this topic is of original academic significance in innovating the way of thinking, exploring the theory of sharing the profit of state-owned assets by all the people, designing the profit-sharing fiscal system and the new socialist mechanism in socialist market economy. And it is of pioneering practical value in finding a new way to solve the current focus of economic and social development.