对国营大中型企业实现的利润如何进行分配,直接关系到国家与企业的物质利益,关系到整个国民经济的发展。本文就理顺国家与企业之间的分配关系,完善利润分配制度,谈几点粗浅的看法。一、现行的利润分配形式及其利弊现行的国家、企业之间的利润分配形式主要有三种,即:利改税的分配形式;承包制分配形式;税利分流分配形式。 The distribution of profits realized by large and medium-sized state-owned enterprises is directly related to the material interests of the state and enterprises and affects the development of the entire national economy. This article will straighten out the distribution relations between the state and enterprises, improve the profit distribution system, to talk a few superficial views. First, the current form of profit distribution and its advantages and disadvantages There are three main forms of distribution of profits between the current state, enterprises, namely: distribution of profits and taxes; distribution of the contract system;