论我国国有资本经营预算制度的完善

【作者】 李悦；

【导师】 王玉玲；

【作者基本信息】 中央民族大学 ， 政治经济学， 2012， 硕士

【摘要】 近年来,随着社会主义市场经济体制的确立与健全,以及国有企业改革的深入与完善,我国无论是国有经济份额还是国有资产状况都取得了很大的发展,不仅国有经济和国有企业的运营效率和规模数量大大提高,国有资本的数额和价值不断增长,在本国和国外的实际竞争力日益增强,经营收益也逐步增加,在国有资产管理工作上更是获得了不小的进步与成绩。因此,为了更好地对庞大的国有资本进行有效的管理,我国建立并完善国有资本经营预算制度就显得尤为重要且必要。国有资本经营预算,是指国家以国有资本出资人身份依法取得国有资本收益,并对所得收益进行分配而发生的各项收支预算。建立和完善与社会主义市场经济体制相适应,与国有企业发展相符合的国有资本经营预算制度,是国资委作为国有资本出资人代表履行职责、发挥作用的基础,对于统筹国有资本经营收益,深化国有企业收入分配制度改革和加强政府对于国有资本的监督管理,合理优化配置国有资本,实现政企分开、政资分开以及国有资本的保值增值具有相当重要的意义。本文从国有资本经营预算的相关概念入手,得出了编制国有资本经营预算的重要性以及国有资本经营预算与政府公共预算及社保基金预算的关系。通过回顾我国国有资本经营预算制度的历史沿革,对现阶段中央和地方实施国有资本经营预算的探索和实践情况进行了归纳,并着重选择了北京、上海、深圳、武汉四个国有资本经营预算试点情况进行比较分析,总结出这些地方在实践国有资本经营预算制度中的相关经验。继而又深入分析了这些试点在理论设计、编制体系、预算执行、预算监督以及有关法规制度方面存在的问题。在此基础上,提出了健全国有资本经营预算需要从加强有关理论研究,规范编制体系,提高预算执行的效率,做好收益收缴工作,重视监督工作,健全法规制度方面进一步改进,以完善我国国有资本经营预算制度。更多还原

【Abstract】 In the recent years, with the gradually establishment and perfection of socialist market economic system and constant deepening reform and improvement of the state-owned business, state-owned economy and state-owned assets has undergone profound development. State-owned asset management has made dramatically achievements, the efficiency of state-owned economy has improved greatly, the competitiveness of state-owned assets should not be underestimated and the earnings has improved. The amount and value of state-owned capital get a remarkable growth. Therefore, it is placed on the agenda to establish the perfect state-owned capital management budget system. The state-owned capital management budget is that the state acquires state-owned capital profit in the name of owner legally, and distributes the profit. The establishment of state-owned capital management budget system is a significant method for the state-owned assets supervision and administration commission to implement the responsibility of promoters on behalf of the state, and an effective measure to exercise the state-owned capital usufruct right. It is very important to reform the way of government management the state-owned enterprises, realize the separation of the government and enterprise, government and capital, as well as optimize configuration of the state-owned capital and realize the value of state-owned capital.In this article, beginning with the basic concept of State-owned capital, it leads to the significance of state-owned capital managing budget, and the relationship between state-owned capital managing budget, the government public budget and social security fund budget. Through reviewing the state-owned capital managing budget system history of China, it sums up the exploration and practice situation of the central and local state-owned capital managing budget implementation for present, and this paper choose the practice of state-owned capital managing budget system in some pilot cities such as Beijing, Shanghai, Shenzhen and Wuhan, to do empirical research so as to gain the experiences of state-owned capital managing budget system. And then analysis the existing problems of the pilot, including the theory, the preparation system, the execution, the supervision as well as the laws and regulations. Made to improve china’s state-owned capital managing budget, the need to improve laws and regulations relating to the preparation of system, do a good job in the work of revenue collection, emphasis on supervision of practical issues that need attention, as well as other complementary measures such as further improvements, for china’s state-owned capital implementation of managing budget made a number of counter measures and suggestions.更多还原