【摘要】 党的十八大提出深化收入分配制度改革,强调初次分配和再分配都要兼顾效率和公平,再分配更加注重公平。这为企业财务目标的设定提出了新要求与新思路:一方面,企业要努力创造更多的价值,不断提高效率;另一方面,企业也要注重价值分配的公平公正性。公用事业单位是我国城市运营国民生活正常维系的基础,那么,我国公用事业上市公司是否做到了公平与效率并重?更多还原

【Abstract】 Chinese government sets the goal to reform the income distribution system in the year of 2012,emphasizing that we need to balance the efficiency and equality in the primary and secondary income distribution and attach importance to equality in the secondary income distribution. This provides new thinking and requirement for corporate financial goal. On one hand,we should try our best to create more values. On the other hand,we should lay stress on equality in value distribution.The Chinese public utility companies have huge significance in peoples’ daily life. Do they achieve the goal of equality and efficiency?更多还原