本文第一部分为绪论以及基础性的理论分析,阐述了本文研宄的背景和研宄的相关
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宄的国内外有关文献,最后介绍了本文的研宄思路、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
关键词:国有资本经营;预算;管理
I RESEARCH ON BUDGET MANAGEMENT OF STATE - OWNED CAPITAL
MANAGEMENT IN CHINA
ABSTRACT
State-owned capital operating budget, refers to the state to obtain state-owned capital
gains, the implementation of the distribution for the implementation of the various revenue
and expenditure plans, which occupy the main position in the national budget. In August 2014,
the latest revision of the People&39;s Republic of China Budget Law which for the relevant
concepts were specified, the state-owned capital operating budget for the state-owned capital
income expenditure arrangements for the budget. It should follow the break-even criteria to
prepare the deficit, while the funds transferred to the general public budget.
After the reform and opening up, the state-owned capital management system has been
further improved. In November 2002, the 16th National People&39;s Congress of our party, the
State-owned Assets Supervision and Administration Commission (hereinafter referred to as
the SASAC ) to qualitative, to determine the representative of the country to perform the
duties of investors. After that, a series of studies were conducted on how to fulfill the
responsibilities of the contributors. In this environment, this paper has carried out relevant
research, hoping to provide an in-depth analysis of the problems existing in the budgeting and
income collection of the establishment of the state-owned capital operating budget system,
hoping to provide assistance for the further development of Chinas capital management
budget system The From the technical support for the innovation of state-owned assets
management, and further promote the improvement of Chinafs national budget system.
Therefore, in-depth study on this aspect, not only to promote the new changes in state-owned
enterprises to promote the improvement of state-owned capital management system, but also
for the government&39;s macro-control also has a positive effect.
The time required to create a state-owned capital operating budget system is relatively
long and the process is complicated, and it is also necessary to be systematic. Need to take
into account the impact of various factors, but also with the other three kinds of budget
coordination. In addition, it should be noted that the budget for the preparation, adjustment
and other aspects of the responsibility division and coordination management. In this paper,
the study is mainly for the state-owned capital management budget management in each of
the problems in the work of in-depth analysis. The research approach adopted is the
II combination of theory and practice. There are six chapters in this article. This article first
studies from the theory,through the principal-agent theory and Coase’s theory of property
rights, and from the modem budget management theory. The theoretical system of creating
the capital budget of state - owned capital. From the theory for its description, to determine
the status of the theory. After this, from the theory, the basic idea of the state-owned
capital operating budget system is carried out, and the existing problems such as the budget
preparation, supervision and management mechanism in the system are analyzed in depth, and
the author puts forward that the establishment of die main body, The establishment of the
system, the improvement of expenditure management, and the creation of the budget
supervision and evaluation mechanism are among the most important in the current
state-owned capital management budget system.
KEY WORDS: state-owned capital operating budget; income collection;
expenditure management; supervision and evaluation mechanism
m 目录
m m i
ABSTRACT II
胃一￥躲 1
1.1研究背景及选题意义1.1.1研宄背景 1
1.1.2选题意义 1
1. 2国有资本经营预算的概念内涵与特征1. 2.1国有资本经营预算的内涵1. 2. 2国有资本经营预算的特征1. 3国内外文献回顾及研宄现状1. 3.1国外文献综述1_ 3. 2国内文献综述1.4研宄思路与研宄方法1.5本文的创新与不足第二章国有资本经营预算的理论基础2.1委托代理理论2. 2产权理论 11
2. 3预算管理理论2. 4国家财务理论第三章我国国有资本经营预算管理现状分析3.1我国国有资本经营预算发展过程3.1.1建设性预算3.1.2国有资产经营预算3.1. 3国有资本金预算3.1.4国有资本经营预算3.2国有资本经营预算管理的内容及现状3. 2. 1制度体系建设情况3. 2. 2预算编制管理3.2.3预算收入管理IV 3.2.4预算支出管理3.2.5预算的执行及绩效管理
22
3. 2. 6预算监督的管理
23
3. 3国有资本经营预算与公共财政预算、社会保险基金预算间关系
25
3. 3.1国有资本经营预算与一般公共预算间的关系
26
3. 3. 2国有资本经营预算与社会保险基金预算间的关系
26
3. 3. 3国有资本经营预算与一般公共预算、社保基金预算间的独立与统一
26
第四章我国国有资本经营预算管理存在问题分析
28
4. 1国有资本经营预算管理存在问题
28
4.1.1尚未实现国有资本经营预算实施范围的全覆盖
28
4.1.2国有资本经营支出预算与公共预算尚未实现高度统筹
28
4.1.3未形成合理的国有资本收益分享机制
28
4.1. 4未形成合理的国有资本收益收取机制
29
4.2存在问题原因分析
29
4. 2.1我国尚未建立起独立的国有资本管理体系
29
4. 2. 2未明确国有资本经营预算和公共预算的合理运行区间
30
4. 2. 3国有资本经营尚未完全实现横向与纵向的有机衔接
30
4.2.4对行政化管理的依赖
30
第五章进一步完善我国国有资本经营预算管理的对策建议
32
5. 1区分国有资本经营预算的事权和支出责任
32
5.1.1设定国有资本的投资范围
32
5.1. 2分清国有资本经营预算的事权和支出责任
32
5. 2进一步扩大国有资本经营预算的实施范围
33
5. 3建立国有资本经营预算的上下转移支付机制
34
5. 4进一步完善与公共财政预算的有机衔接
34
5. 4.1加大对公益性企业的投资
35
5. 4. 2明确国有资本经营预算资金划转用于民生支出的比例
35
5.4.3扩大国有资本经营预算划转资金的用途
35
参捕 36
gt ￥ 39
V 广西大学工商管理硬士埃位论文
我aa m有资本後管算替瑗闲《研究
第一章绪论
l.i研宄背景及选題意义
i.i.i研宄背景
国有资本经营预算,指的是国家获得国有资本收益后,针对其实施分配和再投入所
形成的各种收支计划,其中政府是国有资本的所有者。我国目前属于社会主义生产资料
公有制国家,大量的政府开支用于经济建设,特别在改革开放后,随着经济的不断发展,
国有资本总量在逐步的增加,在这种情况下经营性国有资本的预算编制就不应该继续包
含在国家公共财政预算之内,应该独立出来。所以,在二十世纪80年代以后,理论界
就开始针对国家复式预算体系进行具体化研究。在1993年颁布的《中华人民共和国预
算法》当中指出,“国家财政的预算体系组成为:由公共财政预算、国有资本经营预算、
以及另外一些预算一同组成”。这也
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