国有资本金收益是我国财政收入的重要组成部分，随着国有经济的发展，国有资本金收益占财政收入的比重将逐渐增加。研究国有资本金收益归属及其管理，对理顺政府与国有企业的利润分配关系、健全财政职能、促进经济发展都具有重要的现实意义。一、我国国有资本金收益分配制度的 The state-owned capital gains are an important part of China’s fiscal revenue. With the development of the state-owned economy, the proportion of state-owned capital gains in the fiscal revenue will gradually increase. To study the ownership and management of state-owned capital gains has important practical significance in rationalizing the distribution of profits between the government and state-owned enterprises, improving the financial functions and promoting economic development. First, China’s state-owned capital income distribution system