What is the most common form of corporate distribution in China?

The main forms of technical factors participating in income distribution are 1, salary distribution (1), post skill salary and special allowance for technicians. Wage negotiation is based on the price of professional and technical personnel in the labor market, so that their wage income can reflect the input of technical factors in various forms. Post skill salary is an inclined distribution form of economic reward for scientific and technical personnel according to their actual contribution, responsibility and technical level. (2) One-time reward. Enterprises shall, according to the completion of scientific and technological projects or scientific and technological achievements, give one-time cash or housing and other in-kind rewards to scientific and technological personnel. It can take various forms such as year-end award and innovation achievement award. (3) Science and technology project contracting. Enterprises and scientific and technological personnel sign contracts for scientific and technological development projects, enterprises put forward projects, funds and requirements, and scientific and technological personnel develop new products according to the provisions of the contract. 2. Sharing and Distribution (1) Technology Unit. Technology shareholding means that the owner of the technology achievement evaluates the value of the technology achievement and subscribes for the capital contribution of a joint stock limited company or a limited liability company, so that the technology investor becomes a shareholder of the company, and the corresponding technology achievement forms the company's legal person property (2) after-tax net profit commission. After-tax net profit commission refers to the reward of scientific and technological personnel with post-technical achievements from the profits generated every year after the transformation of technological achievements. (3) revenue sharing. It can be paid year by year according to the income it creates during the service life of technological achievements, and realize the risk * * * income * * * 3. Market allocation (1) and transfer of technological achievements. Liu Dujian believes that technological development achievements can be used as commodities to obtain patent benefits in the form of patent rights, which can be bought and sold in the patent market or technology market. You can also pay a one-time remuneration to employees, especially scientific and technological personnel, for their technological development achievements. Technology transfer fee can be used as commission. You can buy the right to use technological achievements, or you can pay a lump sum to buy out the right to use technological achievements. Pay corresponding remuneration for various technical services. (2) Gaining benefits in the form of human capital. Scientific and technological workers enter the labor market with high-level talents and get high remuneration. Generally speaking, the factors of production refer to the basic factors that human beings must have to produce material materials. Specifically, it refers to various elements with relatively special functions that production and operation organizations need and use in their production and operation activities, including labor, labor tools, raw materials, energy, capital, technology, patents, information, management and education. Broadly speaking, various monopoly services provided by the state and the government are also indispensable or alternative factors of production. Therefore, distribution according to factors of production, from the perspective of the whole society, means distribution according to these factors. However, in China's new personal income distribution system, distribution according to production factors only refers to personal income distribution, that is, individuals get corresponding remuneration according to the contribution of all their factors, excluding the distribution of factor remuneration of various non-personal factor owners. Here, the participants in factor distribution are individuals, and distribution is made according to the fact that production factors are owned by individuals. In China, there are mainly the following forms at present: 1, distributed according to capital factors. Since the reform and opening up, with the improvement of residents' living standards, residents' income has broken through the category of pure consumption funds in the past, forming surplus funds second only to consumption funds. And with the improvement of income level, this surplus fund is getting bigger and bigger. Part of this surplus fund is used to buy real estate, and the other part is mainly converted into investment funds. The emergence of residents' private real estate and investment funds will inevitably lead to the emergence of the form of distribution according to capital factors. At present, the academic circles have different views on the nature of this kind of income. Some people think that it belongs to income distribution according to work. The reason is that the essence of distribution according to work is to recognize and protect the individual ownership of social members. The starting point of this kind of personal ownership is the labor force and extremely income of social members, and it also gives social members independent power to use income, that is, whether it is used for consumption or investment, it belongs to the scope of personal ownership of distribution according to work. Distribution according to work includes both distribution according to current labor achievements and distribution according to past labor achievements. At present, the distribution of residents according to capital factors mainly includes the following specific forms: first, use funds for bank savings to obtain interest income; Second, the use of funds to buy bonds, stocks and other securities to obtain profits, dividends, bonuses and securities trading income; Third, engage in industrial investment in the form of sole proprietorship and joint venture to obtain investment profits; The fourth is to rent out own property and vehicles to obtain rental income. 2. Distribution according to labor factors. That is, workers get factor remuneration according to their own labor conditions. Labor force is an important factor of production, and its participation in income distribution has been generally recognized in market economy countries. Distribution according to labor factors is mainly based on labor value, which is determined by the average social cost of labor production and reproduction, so there is a bottom line, that is, it cannot be so low as to affect labor production and reproduction. It is a common practice all over the world to provide the lowest legislative guarantee for the monetary expression of labor value, that is, the price of wages in the market. It should be pointed out that China also adopts the form of wages in labor remuneration, but this form of wages as a form of distribution according to work is different from that as a form of labor price. In other words, distribution according to work is different from distribution according to labor value. Distribution according to work is based on the amount of labor, that is, the exertion of labor use value. More work, more pay, less work, no work. The basis of distribution according to labor value is labor price, which fluctuates with the supply and demand of labor. Moreover, the object of distribution according to work is the labor achievement as output, and the object of distribution according to labor value is the labor cost as input. In addition, in different periods, distribution according to labor value is carried out before the production process, while distribution according to work is carried out after the end of the production process. There is another situation of distribution according to labor factors. With the concept of capital expanding from material capital to human capital, workers can also get dividends and dividends according to their human capital. This is a new development of distribution according to labor factors, which shows that labor factors can participate in distribution not only from input, but also from output (profit). This also shows that the labor force has risen from commodities to capital. In a certain sense, participating in distribution from the aspect of input, wages as labor price are the direct cost of human capital's input into production activities, and the dividend of human capital is the profit of human capital, which is the basis for workers to improve their labor ability and expand reproduction, the development of wages and the main component of human capital property rights. 3. Distribution according to technical factors. This means that the owners of technical elements put their technology into production and business activities and get corresponding remuneration. In China, distribution according to technical factors mainly includes two aspects: obtaining patent benefits in the form of patent rights and obtaining profit dividends in the form of technology shares. In today's era of knowledge economy, it is of great significance for China to advocate and encourage distribution according to production factors. 4. Distribution according to management elements. Management is an important factor in production. In production and business activities, it is mainly manifested in the ability of organization, coordination and command and operation. In the form of distribution, it mainly includes contract system and annual salary system. Allowance system, etc. 5. Distribution according to information elements. Information is a very important factor of production in the era of knowledge economy. In the market competition, whoever has enough information can grasp the initiative of production and operation and occupy the advantage of production and operation. Therefore, when providing information, the owners of information elements will be rewarded according to the contribution of information to production and operation. It should be pointed out that, because the factors of production have the characteristics of production usefulness, clear property rights, function specificity, value-added use, development and variability, the specific form of the distribution of technological factors of production is not fixed, and it will constantly change with the development of economy and the changes of the times. At present, we should pay special attention to the distribution according to production factors such as capital and technology. To implement distribution according to production factors, the following problems should be solved in operation: (1) Theoretically, distribution according to production factors cannot be opposed to labor theory of value. Labor theory of value refers to the fact that the value of commodities is created by human living labor, which involves the production field, while distribution according to production factors refers to how to distribute the prices created in the production process, which involves the distribution field and does not involve the problem of how to create value. Therefore, distribution according to production factors cannot be said that production factors can create value. Otherwise, it is a mistake of Say's "three elements" distribution theory, which Marx has already made a systematic and profound criticism. (2) In understanding, distribution according to work cannot be opposed to distribution according to production factors. Think of them as different things. At present, there is a view in theoretical circles and practical work that distribution according to work is linked with public ownership, and distribution according to production factors is linked with private ownership. This is actually the opposition between distribution according to work and distribution according to production factors. Consistent with this view, when many people talk about distribution according to work, they all reject distribution according to production factors, thinking that distribution according to work based on public ownership denies distribution based on ownership of production materials; When talking about distribution according to production factors, we avoid talking about distribution according to work. In fact, Marx does not deny that distribution is based on the ownership of the means of production. On the contrary, it is believed that "the distribution of any kind of consumption materials is only the result of the distribution of production conditions themselves". Only under the condition of typical public ownership, because individuals can't provide anything else except their own labor, the ownership of the means of production has been publicly owned and can't be used as a condition for personal income distribution. So there is no distribution according to production factors. At this time, only the "labor" provided by individuals in the production process can be used as the basis for distribution, that is, distribution according to work. It can be seen that distribution according to work does not exclude private ownership. Under complete private ownership, because all production conditions are owned by individuals, workers do not own any means of production, but only labor factors of production. Only when these factors of production are combined can they play a specific role. Therefore, distribution according to factors of production also requires economic organizations to share these factors of production to some extent. Under mixed ownership, individuals provide both labor and other production conditions, so distribution according to work and distribution according to production factors are combined. (3) In operation, we can't think that efficiency can only be reflected by distribution according to production factors, and then we can give priority to efficiency as distribution according to production factors. "Efficiency first, giving consideration to fairness" is based on the operating mechanism of personal income distribution, that is to say, in personal income distribution, we should adhere to the link between income and input and take income as the scale, but the income gap should not be too large, so that distribution can promote efficiency and be conducive to social stability. (4) Policy: First of all, all factors of production entering the market have corresponding income distribution rights. As mentioned above, there is no contradiction between their participation in income distribution and the creation of value by labor. As one of the factors of production, the means of production itself contains a certain amount of past labor (that is, materialized labor or dead labor). Judging from the composition of the market system, not only material goods (such as consumer goods and means of production, etc. ) and includes all economic resources that can be used to produce material products and provide services, such as capital, labor, information, technology and real estate. If they don't recognize their right to income distribution, how many people can voluntarily provide it for free? Secondly, if these factors of production are regarded as capital, their owners will participate in the distribution by virtue of ownership. For example, the state, collective or individual urban and rural residents who invest in stocks, buy securities and bank savings will receive dividends, interest and bonuses. The state and the collective transfer of land use rights, units, collective and private rental housing, transfer of idle equipment, charge a certain amount of real estate fees and rent; To provide information and technical services for production and business activities, information, technology transfer fees and service fees shall also be charged; Wait a minute. Third, the income distribution of production factors should be realized through market competition and price mechanism. The income distribution, or price, of these factors of production should not be static, but should change with their scarcity and the relationship between supply and demand. This is similar to the way realized by market value in a simple commodity economy or by production price in a capitalist commodity economy. The uniqueness lies in the law of value and the role of market mechanism. Fourth, while protecting their legitimate income according to law, they should also correct their unreasonable income according to law. And gradually adjust those excessive incomes. In this way, it is beneficial to realize the best combination of production factors and better optimize the allocation of resources, thus promoting economic development and maintaining social stability.