国有资本经营预算:概念界定、地位作用和问题分析

发布时间：2018-04-18 12:27

本文选题：新《预算法》 + 国有资本经营预算　；参考：《地方财政研究》2015年09期

【摘要】：国有资本经营预算是具有中国特色的国家管理方式。随着新《预算法》的颁布实施,关于其预算主体之争、地位之争等问题已在法律层面予以解决。然而,国有资本经营预算虽在覆盖范围、收支安排、与公共财政预算的统筹、促进国有资本市场化经营等方面有所改善,但预算覆盖企业及资产有限,难以保证预算的独立性和完整性;收支划分有违国有资本全民所有的性质,有待在绩效评价的基础上明晰化和差别化;在与一般公共预算相衔接时,二者的边界模糊,资金调出缺乏规范;由于资本性支出和间接的税收优惠,国有资本经营预算不利于国有企业公平参与市场竞争。作为现代化的国有资本管理方式,国有资本经营预算的完善将是政府推进国家治理体系和治理能力现代化的重要举措。
[Abstract]:State-owned capital management budget is a national management mode with Chinese characteristics.With the promulgation and implementation of the new Budget Law, the disputes about budget subject and status have been solved in the legal level.However, although the state-owned capital operating budget has improved in the aspects of coverage, revenue and expenditure arrangement, coordination with the public financial budget, and promotion of the market-oriented operation of state-owned capital, the budget covers enterprises and assets limited.It is difficult to guarantee the independence and integrity of the budget; the division of income and expenditure is contrary to the nature of the state-owned capital being owned by the whole people, and needs to be clarified and differentiated on the basis of performance evaluation, and the boundary between the two is blurred when it is linked to the general public budget.Due to capital expenditure and indirect tax preference, state-owned capital management budget is not conducive to the fair participation of state-owned enterprises in market competition.As a modern mode of state-owned capital management, the perfection of state-owned capital management budget will be an important measure for the government to promote the modernization of national governance system and governance ability.
【作者单位】：武汉大学;
【基金】：教育部人文社科规划基金重点项目“我国公共财政风险评估及其方法对策研究”,(10JZD0023)
【分类号】：F812.3;D922.21

【参考文献】