【作者】 张舒；

【导师】 刘玉廷；

【作者基本信息】 北京交通大学 ， 会计学， 2014， 博士

【摘要】 摘要：国有资本经营预算是我国预算管理制度改革的一项创新,也是推动我国国企改革的重要工具,从2007年试行以来取得了积极的进展和成效。但理论研究还处于初步探索阶段,包括国有资本经营预算目标定位、收支政策、与公共预算的关系、中央和地方预算的衔接、预算主体的职责分工等。这些问题能否得到合理的解决,直接关系国有资本经营预算功能的有效发挥,进而对于我国完善政府预算体系、推动国有企业改革、促进国有经济布局结构调整、落实国家宏观经济政策等产生重要影响。另外,国有资本经营预算为我国所特有,是中国特色社会主义制度的重要组成部分,其相关理论和实务问题的研究,对于坚持和丰富中国特色社会主义理论体系具有积极意义。本文运用规范研究、调查研究等多种研究方法,从我国国有资本经营预算存在的现实背景出发,围绕国有企业存在问题和改革思路,设计国有资本经营预算收支相关政策,使国有资本经营预算这个顺应时代发展而产生的具有中国特色的新生事物能更好地服务于国有企业改革和发展、服务于国有经济合理布局和结构调整。本文的研究思路大致如下：第一,在引言部分提出本文的研究背景、研究内容、研究意义和研究方法,并对相关概念进行界定；第二,对国内外国有企业改革、国有资本经营预算相关研究进行综述,对国有企业改革的相关理论和实践进行分析总结,对国有资本经营预算的相关理论和实践进行分析总结；第三,在对国有企业改革理论和实践进行分析的基础上,结合党的十八届三中全会关于国企改革的总基调,提出我国国有企业未来改革的目标和具体任务；第四,在总结国有资本经营预算理论研究和实践经验的基础上,并在国企未来改革目标任务的指引下,研究我国国有资本经营预算的框架体系、收支政策、绩效评价等问题；第五,提出本文的研究结论和政策建议,指出研究不足,对未来研究进行展望。本文的主要研究内容和创新性主要有：第一,将所有者财务理论、国家财务理论、委托代理理论等运用于国有资本经营预算研究中,同时将我国的基本经济制度、社会主义市场经济体制、转型期我国政府职能转变、建设财政向民生财政过渡等与国有资本经营预算相关研究直接联系起来,搭建了国有资本经营预算的理论和现实基础。第二,将国有资本经营预算制度设计与国有企业改革紧密结合。从推进国企改革的视角,研究国有资本经营预算的收支政策,对现有国有资本收益政策、支出领域、支出方式等提出了创新性意见。第三,构建国有资本经营预算绩效评价体系。为中央和地方下一步建立和完善国有资本经营预算绩效评价制度提供直接借鉴。第四,以双元财政理论等为支撑,提出了国有资本经营预算如何与公共财政预算衔接和配合的思路和政策建议。更多还原

【Abstract】 ABSTRACT:State-owned capital management budget is an institutional innovation in China budget management reform, and an important tool to push forward the reform of state-owned enterprise (SOE Reform). Positive effects have been made since its operation in2007, but theoretical study in this area is still at preliminary stage. Issues of this area such as target orientation, revenue and expenditure policies, relationship with public budget, connection between central and local budget, responsibility of the budget main body are related to the function of state-owned capital management budget. Exploration of the solution to all these problems will be significant for government budget system improvement, SOE reform, adjustment of state-owned economy arrangement and macroeconomic policies implementation. Besides, the unique state-owned capital management budget in China is one of the important components in the socialism with Chinese characteristics. Research on the theoretical and practical aspects of it will have active significance in insisting and extending the theoretical system of the socialism with Chinese characteristics.State-owned capital management budget was analyzed thoroughly by using normative analysis and empirical analysis in this aim-oriented study. Analyzing the State-owned Capital Management Budget soil——state-owned enterprise’s problems and future reform. And design the related policy around the SOE Reform. Firstly, the introduction of this paper mainly introduces the research background, research content, research significance and research methods; Secondly, it reviewed the domestic and foreign theories and practice about SOE reform and State-owned capital management budget; thirdly, it put forward SOE reform’s objectives and specific tasks in the future on the basis of analyzing the SOE reform’s theory and practice, discussing the future SOE reform’s ideas in the third plenum of18th CPC central committee. Fourthly, by analyzing State-owned capital management budget’s theory and practice and SOE reform’s future reform goal and task, this paper studied the State-owned capital management budget’s frame system, earnings policy, expenditure fields and patterns, performance appraisal, etc. Finally, it gave the main conclusions and policy recommendations as well as the less of the research and the outstanding points to be further investigated in the future research.The research significances of this study are listed as follows. Firstly, all the aspects of the theory of shareholder finance and state finance, China’s fundamental economy system and socialist market economy system, government functions transformation, the construction of excessive fiscal finance to the people’s livelihood were connected to the studies about state-owned capital management budget. Secondly, it put forward the innovative suggestions on earnings policy, present expenditure fields and patterns from the angle of view of SOE reform. Thirdly, state-owned capital performance budget and evaluation index system were established based on system defects analysis, which can guide practice. Finally, according to the dual financial theory, the overall thinking and suggestions in the linking and cooperation between state-owned capital management budget and public budget were summarized.更多还原