国有资本经营预算管理研究

发布时间：2018-04-19 14:46

本文选题：国有资产 + 国有资本　；参考：《广西大学》2007年硕士论文

【摘要】： 政府公共预算、社会保障预算、国有资本经营预算构成我国政府复式预算的基本框架。建立国有资本经营预算管理体系对完善国有资产管理体制、完善政府预算框架、维护国有资产出资人合法权益、调整国有经济布局和产业结构等有重要意义。但相对于前两者而言，，国有资本经营预算管理涉及更多的理论突破和方法创新，需要解决一些认知层面、技术层面和法律层面等现实问题。中央和地方正在积极探索和实践国有资本经营预算管理，上海、深圳、北京、武汉等地已开展了国有资本经营预算管理的试点工作，并出台了一些国有资本经营预算管理的暂行条例和实施办法，为国有资本经营预算管理体系的建立提供了借鉴。在实践中，国有资本经营预算管理的进展与各地各级、各部门领导的重视程度、国有资产管理体制改革以及国有企业改革进程等因素密切相关，国有企业效益好坏也直接影响开展国有资本经营预算管理的积极性和可行性。完善国有资本经营预算管理体系可以从完善国有资本经营预算的编制内容，编制主体，执行主体以及监管、考核、评价和相关法律、制度建设等方面加以考虑。
[Abstract]:The government public budget, social security budget and state-owned capital management budget constitute the basic frame of our government double budget.The establishment of the budget management system of state-owned capital management is of great significance to improve the management system of state-owned assets, perfect the framework of government budget, safeguard the legitimate rights and interests of the investors of state-owned assets, and adjust the distribution of state-owned economy and industrial structure.However, compared with the former two, the budget management of state-owned capital management involves more theoretical breakthroughs and methodological innovations, and needs to solve some practical problems, such as cognitive, technical and legal aspects.The central and local governments are actively exploring and practicing the budget management of state-owned capital operations. Shanghai, Shenzhen, Beijing, Wuhan and other places have carried out pilot work on the budget management of state-owned capital operations.Some interim regulations and implementation methods of budget management of state-owned capital management are introduced, which provide reference for the establishment of budget management system of state-owned capital management.In practice, the progress in the management of state-owned capital budgets is closely related to the importance attached to the management system of state-owned assets and the reform process of state-owned enterprises at all levels and by the leaders of various departments.The benefit of state-owned enterprises also directly affects the enthusiasm and feasibility of carrying out budget management of state-owned capital.To perfect the budget management system of state-owned capital management can be considered from the aspects of perfecting the content, the main body, the executive body, the supervision, the examination, the evaluation, the related law and the system construction of the state-owned capital management budget.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F123.7

【引证文献】