行政事业单位国有资产收益管理机制研究

发布时间：2018-06-07 15:30

本文选题：行政事业单位 + 国有资产收益　；参考：《经济研究参考》2013年20期

【摘要】：本文首先从理论角度对行政事业单位国有资产收益的性质、收益管理机制的内涵、框架结构等方面进行探讨,实证分析行政事业单位国有资产收益管理机制建设的现状,提出完善行政事业单位国有资产收益管理机制的总体思路和对策建议。作者认为,行政事业单位国有资产收益管理机制是一项庞大的系统工程,由预算约束机制、征收收缴机制、分配使用机制、绩效评价机制、监督机制"五大机制"构成,其中制度和体制贯穿于"五大机制"中,也是机制的重要保证。这"五大机制"环环相扣,相互作用、相互联系,构成行政事业单位国有资产收益管理机制框架结构。作者结合工作实践,从制度、体制和收益征收、使用、监督等方面总结归纳行政事业单位国有资产收益管理成效和问题,谋划完善行政事业单位国有资产收益管理机制总体思路,提出政策建议:建立行政事业单位国有资产收益管理的联动机制;明确行政事业单位国有资产收益管理主体;健全行政事业单位国有资产收益管理制度体系;强化预算管理,完善资产收益预算管理机制;实施分类管理,完善国有资产收益征收机制;严格"收支两条线"管理,完善资产收益使用分配机制;建立收益绩效评价指标体系,完善资产收益绩效评价机制和监督机制;完善资产信息管理,完善资产收益动态监管机制。
[Abstract]:Firstly, this paper discusses the nature of state-owned assets, the connotation of revenue management mechanism, the framework structure and so on from the theoretical point of view, and empirically analyzes the current situation of the construction of revenue management mechanism of state-owned assets in administrative institutions. This paper puts forward the general ideas and countermeasures for perfecting the revenue management mechanism of state-owned assets in administrative institutions. The author holds that the revenue management mechanism of state-owned assets in administrative institutions is a huge systematic project, which consists of five mechanisms: budget restraint mechanism, collection and collection mechanism, distribution and use mechanism, performance evaluation mechanism and supervision mechanism. The system and system run through the five mechanisms and are also the important guarantee of the mechanism. These "five mechanisms" are intertwined, interacted and interlinked, forming the framework of the revenue management mechanism of state-owned assets in administrative institutions. Combining with the work practice, the author sums up the achievements and problems in the management of state-owned assets in administrative institutions from the aspects of system, system and revenue collection, use, supervision, etc. To plan and perfect the general idea of the management mechanism of the state-owned assets income of the administrative institutions, and put forward some policy suggestions: to establish the linkage mechanism of the revenue management of the state-owned assets of the administrative institutions, to make clear the main body of the revenue management of the state-owned assets of the administrative institutions; To improve the system of revenue management of state-owned assets in administrative institutions; to strengthen budget management and perfect the budgetary management mechanism of assets income; to implement classified management and perfect the mechanism of collecting revenue from state-owned assets; to strictly manage the "revenue and expenditure two lines"; Improve asset income distribution mechanism; establish income performance evaluation index system, improve asset income performance evaluation mechanism and supervision mechanism; improve asset information management, improve asset income dynamic supervision mechanism.
【作者单位】：河北省财政厅;
【分类号】：F810.6

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