内控视角下国有资产配置与预算管理问题研究
发布时间：2019-01-06 06:16
【摘要】：正2006年,财政部发布《行政单位国有资产管理暂行办法》和《事业单位国有资产管理暂行办法》,强调国有资产管理与预算管理相结合的原则。但是目前国有资产配置和预算管理一体化尚缺乏有效的衔接机制,进而导致一系列问题。而行政体制机制改革、预算精细化改革、权责发生制政府会计改革及编制政府综合财务报告对资产配置和预算管理提出了新的要求,也提供了新的工具。内部控制视角下国有资产配置与预算管理的关系界定
[Abstract]:In 2006, the Ministry of Finance issued the interim measures on the Administration of State-owned assets in Administrative Units and the interim measures on the Management of State-owned assets in institutions, emphasizing the principle of combining the management of state-owned assets with budget management. However, at present, the integration of state-owned assets allocation and budget management lacks an effective linkage mechanism, which leads to a series of problems. The reform of administrative system and mechanism, the reform of budget refinement, the reform of government accounting on accrual basis and the compilation of government comprehensive financial report put forward new requirements for asset allocation and budget management, and also provide new tools. The definition of the relationship between the allocation of State-owned assets and Budget Management from the Perspective of Internal Control
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;中国财政科学研究院博士后流动站;
【基金】：" target="_blank">国家自然科学基金青年基金项目“差异模式下社保基金市场化投资研究:风险测度方法与风险控制机制”<项目批准号71602022> " target="_blank"> 教育部人文社会科学研究青年基金项目“社保基金财务偿付能力指标体系构建与应用”<项目批准号15YJC790095> %E8%B5%84%E5%8A%A9%E9%A1%B9%E7%9B%AE" target="_blank"> 中国博士后科学基金项目“社保基金财务偿付能力评价体系与财政风险控制”<项目批准号2015M581037>资助项目 财政部预算司“资产配置与预算管理问题研究”课题研究阶段性成果
【分类号】：F123.7;F812.3
本文编号：2402451
[Abstract]:In 2006, the Ministry of Finance issued the interim measures on the Administration of State-owned assets in Administrative Units and the interim measures on the Management of State-owned assets in institutions, emphasizing the principle of combining the management of state-owned assets with budget management. However, at present, the integration of state-owned assets allocation and budget management lacks an effective linkage mechanism, which leads to a series of problems. The reform of administrative system and mechanism, the reform of budget refinement, the reform of government accounting on accrual basis and the compilation of government comprehensive financial report put forward new requirements for asset allocation and budget management, and also provide new tools. The definition of the relationship between the allocation of State-owned assets and Budget Management from the Perspective of Internal Control
【作者单位】： 东北财经大学会计学院/中国内部控制研究中心;中国财政科学研究院博士后流动站;
【基金】：" target="_blank">国家自然科学基金青年基金项目“差异模式下社保基金市场化投资研究:风险测度方法与风险控制机制”<项目批准号71602022> " target="_blank"> 教育部人文社会科学研究青年基金项目“社保基金财务偿付能力指标体系构建与应用”<项目批准号15YJC790095> %E8%B5%84%E5%8A%A9%E9%A1%B9%E7%9B%AE" target="_blank"> 中国博士后科学基金项目“社保基金财务偿付能力评价体系与财政风险控制”<项目批准号2015M581037>资助项目 财政部预算司“资产配置与预算管理问题研究”课题研究阶段性成果
【分类号】：F123.7;F812.3
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