就世界范围来看,国有企业的存在具有一定的普遍性。瑞典、挪威和法国三国国有企业长期在国民经济中扮演重要地位,三国国有企业利润上缴制度已运行数年,积累了丰富的经验,可以为我国国有企业利润上缴制度的完善提供必要的和科学的经验支持。我国国有企业利润上缴制度的完善应围绕国家所有权的行使与国有企业上缴利润比例的确定展开。 As far as the world is concerned, the existence of state-owned enterprises has a certain degree of universality. The state-owned enterprises in Sweden, Norway and France have played an important role in the national economy for a long time. The profit-sharing system for state-owned enterprises in the three countries has been in operation for several years and has accumulated rich experience, which can provide the necessary and scientific support for the improvement of the state-owned enterprises’ profit-making system. Experience support. The improvement of China’s state-owned enterprises’ profit-paying system should focus on the determination of the proportion of the state-owned enterprises and the profit-making state-owned enterprises.