【作者】 廖添土；

【导师】 陈少晖；

【作者基本信息】 福建师范大学 ， 经济史， 2010， 博士

【摘要】 随着2007年9月国务院出台《国务院关于试行国有资本经营预算的意见》之后,中央层面的国有资本经营预算试点工作正式启动,国有资产管理体制改革进入到国有资本经营预算管理的一个新的阶段。随后,地方层面的国有资本经营预算工作也在全国各地广泛展开。然而,国有资本经营预算毕竟还是个新事物,国外可供借鉴的经验不多,在我国也还仅仅处于试点探索阶段。试点探索中也还存在诸多问题和争论,需要加强理论研究以进一步指导实践工作。本论文研究是在此背景下展开的。国有资本经营预算,在本质上反映的是国家与国有企业的利润分配关系。国有资本经营预算的提出有着深刻的历史渊源。国家与国有企业的利润分配关系,从建国初的统收统支,到改革初期的税利合一,以及市场经济体制改革方向确立后的税利分流,再到目前税利分流框架下的国有资本经营预算,均有着其内在的历史发展规律。因此,本论文首先从历史发展的视角分析国有资本经营预算,探索国家与国有企业利润分配关系的演变特征和规律,为国有资本经营预算制度的建构提供历史经验。之后,本论文考察了西方国家国有经济发展的历程及资本预算制度的产生与发展,借鉴了国外国有资本经营预算工作的经验,在纵向上建构中央与地方国有资本经营预算“分级所有”的产权关系,横向上处理好国有资本经营预算与公共财政预算的互补与衔接。最后,在对国有资本经营预算进行历史分析、国外经验借鉴、横向和纵向关系理清的基础上,本论文构建一个包含了预算内容、预算编制、预算执行、预算决算和预算监督的国有资本经营预算制度框架,并为这一制度框架的实施提供政策建议。更多还原

【Abstract】 With the promulgation of "Opinions On State-owned Capital Management Budget ",the work of State-owned Capital Management Budget in the central level was officially launched, which means the state-owned assets management system has came into a new stage of State-owned Capital Management Budget. Subsequently, the work of State-owned Capital Management Budget at the local level has also has been done throughout the country. However, the work of State-owned Capital Management Budget is still a new thing in our country. With little experience of foreign countries for reference, the work of State-owned Capital Management Budget is only in the pilot exploratory stage. The work still has many problems and controversy, which calls strengthening theoretical study to further clarification. This paper was carried out in this context.State-owned Capital Management Budget, in essence, reflects the relationship about the distribution of profits between the country and the state-owned enterprises, which has deep historical roots. The relationship about the distribution of profits between the country and the state-owned enterprises has came across four stages:from unified revenue and expenditure at the founding of the country, to unity of profits and taxes after the reform of the country, as well as the diversion of profits and taxes after the the direction of the market economic system, to the current State-owned Capital Management Budget at the framework of the diversion of profits and taxes, which all have their inherent law of historical development. Therefore, this paper first analysis the State-owned Capital Management Budget from the perspective of the historical development, to explore the characteristics and laws of the relationship about the distribution of profits between the country and the state-owned enterprises, which provides historical experience.Then, this paper analysis the development of State-owned economics in Western countries, analysis the emergence and development of the state capital budget and gets the experience of foreign State-owned Capital Management Budget. Then, this paper demonstrates the classification of property rights in vertical construction of the central and local State-owned Capital Management Budget, and the Complementary and convergence between State-owned Capital Management Budget and public budgets.Finally, based on the previous analysis, this paper builds an system of State-owned Capital Management Budget, which contains the framework of budget contents, budget preparation, budget implementation and budget oversight. To guide the work,this paper also provides the policy recommendations更多还原