国有资产收益权是国家出资者的重要财产权利。1979年国有企业改革以前,企业实现的利润全部上缴国家财政部门,由国家统收统支,企业没有调动收益的财产权利。1979年以后,国家对国有企业实行过利润留成制度,企业开始有了部分处分投资收益的权利,尽管这种权利极其有限。到1994年,国家进行了税制改革,考虑到当时企业承担的 The right to the proceeds of state-owned assets is a national property investor’s important property rights. Prior to the reform of state-owned enterprises in 1979, the profits realized by enterprises were all turned over to the state finance department, which was remitted and remitted by the state. The enterprises did not have the property rights to transfer proceeds. After 1979, the state implemented a profit retention system for state-owned enterprises, and the enterprises began to have partial rights to dispose of investment returns, though such rights were extremely limited. By 1994, the state conducted a tax reform, taking into account the enterprises at that time