我国国有资本经营预算管理问题研究

发布时间：2018-07-05 06:52

本文选题：国有资本经营 + 预算　；参考：《广西大学》2017年硕士论文

【摘要】：自2007年国务院决定实施国有资本经营预算制度以来,历经了十年的改革,我国已经在国有资本预算的事业中建立出基本的制度框架,在预算的规模上不断进行扩展,同时,随之而来的问题也不断显现。特别是十八届三中全会决定等重要文件都对完善国有资本经营预算管理提出了要求,为了进一步完善政府的国有资本经营预算制度,本篇论文对国有资本经营预算的有关理论进行了系统化的梳理,并对当前国有资本经营预算管理存在的问题以及原因进行分析,在此基础上提出了有关完善国有资本经营预算管理的建议。本文第一部分为绪论以及基础性的理论分析,阐述了本文研究的背景和研究的相关意义,介绍了国有资本经营预算的概念内涵以及区别于一般公共预算的特点,列举了国有资本经营预算理论研究的国内外有关文献,最后介绍了本文的研究思路、方法以及不足之处。第二部阐述了与国有资本经营预算相关的理论基础,一是委托代理理论,二是产权理论,三是预算管理理论;第三部分在对我国国有资本经营预算制度改革发展的历史进程进行梳理的基础上,对当前国有资本经营预算的制度建立、收支管理、执行管理、绩效评价、国资预算与一般公共预算、社会保险基金预算的关系做了概括总结。第四部对目前国有资本经营预算管理仍然存在的如实施范围未实现全覆盖、国资预算与公共预算统筹力度不足、未形成合理的国资收益分享和收取机制等问题以及原因进行了分析。第五部分结合当前的改革形势,提出了应当从以下方面进一步完善国有资本经营预算管理及其制度:厘清国有资本经营预算的事权和支出责任;进一步拓宽国有资本经营预算实施的覆盖面;建立中央与地方的转移支付机制;进一步完善国资预算与一般公共预算的有效衔接。
[Abstract]:Since the State Council decided to implement the state-owned capital management budget system in 2007, after ten years of reform, China has established a basic institutional framework in the cause of state-owned capital budget, and has been expanding the scale of the budget, at the same time, The problems that follow also appear ceaselessly. In particular, important documents such as the decisions of the third Plenary session of the 18th CPC Central Committee have put forward requirements for improving the budget management of state-owned capital operations. In order to further improve the government's budget system for operating state-owned capital, This paper systematically combs the theory of state-owned capital management budget, and analyzes the existing problems and causes of state-owned capital management budget management. On this basis, the paper puts forward some suggestions on how to improve the budget management of state-owned capital management. The first part of this paper is the introduction and the basic theoretical analysis, expounds the background of the research and the significance of the research, introduces the concept connotation of the state-owned capital management budget and the characteristics different from the general public budget. This paper enumerates the domestic and foreign literature on the theory of state-owned capital management budget, and finally introduces the research ideas, methods and shortcomings of this paper. The second part expounds the theoretical basis related to the state-owned capital management budget, one is the principal-agent theory, the other is the property right theory, and the third is the budget management theory. In the third part, on the basis of combing the historical process of the reform and development of the state-owned capital management budget system, the author sets up the current system of state-owned capital management budget, including revenue and expenditure management, executive management, performance evaluation. The relationship between state capital budget and general public budget and social insurance fund budget is summarized. The fourth part still exists in the current state-owned capital management budget management, such as the implementation scope has not been fully covered, the state-owned capital budget and public budget coordination efforts are insufficient, This paper analyzes the problems and causes of the failure to form a reasonable mechanism for the sharing and collection of state capital income. The fifth part combines with the current situation of reform, puts forward the following aspects should further improve the state-owned capital management budget management and its system: clarify the state-owned capital management budget authority and expenditure responsibility; We should further broaden the coverage of the implementation of the state-owned capital management budget, establish a transfer payment mechanism between the central and local governments, and further improve the effective link between the state capital budget and the general public budget.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F123.7

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