文章针对一些大型企业集团通过主辅分离、辅业改制分流和专业化整合重组等方式,将所属部分单位改制成国有资本控参股公司后出现的拖欠股权投资收益现象,结合开滦集团公司的实践,提出了加强股权投资收益管理的必要性、原则、机构职责、业务工作流程和考核方面的建议。 This article aims at some large-scale enterprise groups through principal and subordinate separation, diversion of secondary industry restructuring and specialization of restructuring and reorganization, etc., part of their units will be transformed into state-owned capital controlled by shares after the company owed equity investment returns phenomenon, with Kailuan Group’s practice , Put forward the need to strengthen the management of return on equity investment, principles, organizational responsibilities, business processes and assessment recommendations.