试析报效制--晚清时期一种特殊的企业分配制度

晚清时期的企业报效制是一种富于中国本土特色的企业分配制度。报效是政府主要凭借政治权力分割企业盈利的制度安排，它带有很大的随意性、强制性，模糊了政府和企业之间的经济界限，打击了商人投资者的信心，削弱了企业自我积累的经济基础，晚清时期新式企业的产权缺乏法律保障的状况因之更为严重。

An Exploratory Analysis about the Rendering Government--A Special Distribution System of Enterprises'''' Profits During the Late Qing Dynasty

During the late Qing Dynasty,the rendering government system was a kind of systematic arrangement that the government divided the enterprises' profits mainly depending on its political power.It was arbitrary and compulsory to a high degree,mixed up the economic boundary between the government and the enterprises,smashed the investors' confidence,damaged the economic base of enterprises self-accumulation and made the situation that enterprises' property right was short of the legal protection even worse.