論建立國有資本經營預算制度
摘 要：隨著我國改革開放的不斷深入，社會主義市場經濟體制的不斷完善，現代企業制度的.逐步確立，要求建立與社會主義市場經濟體制相適應的國有資本經營預算制度，這不僅有利於國有資本經營管理的加強，而且對國有經濟的持續健康發展具有戰略性意義。本文在分析國有資本經營預算制度研究現狀的基礎上，對國有資本經營預算制度的幾個關鍵問題，包括性質、主體、內容等進行了研究，其目的在於為建立健全國有資本經營預算制度提供1定的理論指導，產生1定的實際應用價值。從國有資產以及國有資本經營預算概念的界定入手，在理論上分析了建立國有資本經營預算體系的現實意義以及必要性。在闡述建構國有資本經營預算體系的內容與基本框架時，探尋如何實現預算的平衡，以此推動國有資本經營預算制度的有效實施，以適應建立和完善社會主義市場經濟體制的要求。
關鍵詞：國有資本經營預算；所有者財務預算；制度；框架
By establishment state-owned capital management budget system
Abstract: With the constant deepening of reform and opening-up, completion of the socialist marketing economy system, and gradual establishment of the modern enterprise system in our country,the request establishment and the socialist market economy system adapts state-owned capital management budget system . Not only this is advantageous to the state-owned capital management and operation enhancement, moreover continues the healthy development to the state economy to have the strategic significance. This article is based on the analysis of state-owned capital management budget system present situation, researches the state-owned capital management budget systems several key question,including the nature, the main body, the content and the movement mechanism. Its goal lies in providing the theory instruction and the practical value for establishing perfect state-owned capital management budget system. This paper analyses the necessity of building up State-owned capital operational budget system in theory with gist of Marxist economic theory and Communist partys documents about this system in recent years as a guide, construction of the system as the thread and definition of State-owned capital and State-owned capital operational budget as a start. the paper will focus on the illustration of the contents and basic frames of State-owned capital operational budget system and seek how to realize the budgetary balance. It is followed by the advice to resume fee-collection system of the returns of State-owned capital and to strengthen management of the earnings as well as budgetary surveillance.By doing so, we hope to push forward the efficient implementation of State-owned capital operational budget system in order to adapt to the establishment and perfection of socialist market economic system.
Keywords ：State-owned capital management budget Public budget National owner finance budget
