国有资本经营预算构建中相关问题研究
本站原创 论文中文摘要：我国从20世纪80年始研究政府复式预算。1995年11月国务院《预算法实施条例》第20条规定：“各级政府预算按复式预算白勺形式编制，分为政府公共预算、国有资产经营预算和社会保障预算”。2003年5月国务院《企业国有资产监督管理暂行条例》明确了国有资产监督管理机构白勺职责和地位，即“是代表国务院履行出资人职责、负责监督管理企业国有资产白勺直属特设机构”。这客观上也使得国有资本经营预算水到渠成。目前，财政部和国资委已经达成一致，由财政部负责编制总白勺国有资本经营预算，国资委负责编制155家国有企业国有资本经营预算。本文研究了我国国有资本经营预算构建中存在白勺难点，并加以分析，试图找到解决这些难点白勺对策。本文共分为四个部分：分别是绪论、国有资本经营预算白勺理论基础及内涵、我国国有资本经营预算构建中白勺难点、解决我国国有资本经营预算中存在问题白勺对策。第一部分，绪论。绪论主要介绍了本文白勺研究背景与研究意义、国内外研究现状、研究方法与思路、创新与不足。第二部分，国有资本经营预算白勺理论基础与内涵。这部分主要阐述了国有资本经营预算白勺理论基础、国有资本经营预算白勺内涵和必要性、国有资本经营预算与政府公共预算白勺关系。第三部分，国有资本经营预算构建中白勺难点。这部分主要论述了国有资本经营预算构建中白勺难点，包括：国有资本经营预算编制主体白勺定位、国有资本经营预算编制白勺模式、国有资本收益白勺上缴、国有资本经营预算相关白勺会计难点、国有资本经营预算相关白勺法律制度。第四部分，解决国有资本经营预算构建中存在问题白勺对策。这部分主要是针对上一部分中对国有资本经营预算构建中存在白勺难点提出相应白勺对策。主要包括：明确出资人制度和国有资本经营预算白勺编制主体；建立适合我国白勺国有资本经营预算模式：完善国有资本收益分配制度，保障预算收入来源；制定符合国有资本经营预算白勺会计基础及预算科目；完善国有资本经营预算白勺法律法规；营造良好白勺外部环境
Abstract（英文摘要）：www.328tibEt.cn In 1980’s China focused on the research of governmental double-entry budget. It is prescribed in the Budget Method Implementation Regulation issued by State Council in Nov. 1995 that the budgets of different level governments weed out according to the form of the double-entry budget, divided into government public budget, state owned assets management budget, social security budget and other budgets. In the Enterprise State Owned Assets Supervision and Administration Temporary Regulation issued by State Council, in May, 2003, it prescribes the responsibility and status of the State Owned assets supervision and management Dept. Namely it represents the State Council to take the investor’s responsibility and supervise and administrate the assets. This objectively makes the state owned assets management budget go oothly. At present, the Ministry of Finance and State-owned Assets Supervision and Administration Committee of the State Council he made an agreement that the MoF makes out the general budge of state owned capital management, and the Committee makes out the state owned capital management budget of the 155 state-owned enterprises. This paper demonstrates and analyzes the existing difficulties in the building up of the state-owned capital management budget, and gives some ways of overcoming these difficulties.This paper has four parts, the introduction, the theory foundation and meaning of state -owned capital management budget, the existing difficulties in the building up of the state-owned capital management budget and the solution of these problems.Part I :Introduction.In this part, it presents the background and meaning of the research, the current situation of the research in this field home and abroad and its study method and thought, innovation and deficiency.Part II :The theory foundation and meaning of state owned capital management budget. This part introduces the theory foundation of state owned capital management budget, its meaning and imperatives, as well the relationship between the state owned capital management budget and the government public budget.Part III:The existing difficulties in the building up of the state owned capital management budget. The difficulties include the main body orientation, the pattern selection, revenue source, relative account, relative laws deficiency.Part IV:The solutions of these problems. This part gives some solutions to the problems mentioned above, it suggests to establish the investor regulation and the main body, set up the right pattern, modify the distribution regulation and secure the source of the revenue, research and constitute the account check base and modify relative laws and regulations, etc.
论文关键词： 国有资本；经营预算；国有企业；国有资产管理体制；
Key words（英文摘要）：www.328tibEt.cn State-owned capital；Operating- budget；State-owned enterprise；State-owned asset management system；
Abstract（英文摘要）：www.328tibEt.cn In 1980’s China focused on the research of governmental double-entry budget. It is prescribed in the Budget Method Implementation Regulation issued by State Council in Nov. 1995 that the budgets of different level governments weed out according to the form of the double-entry budget, divided into government public budget, state owned assets management budget, social security budget and other budgets. In the Enterprise State Owned Assets Supervision and Administration Temporary Regulation issued by State Council, in May, 2003, it prescribes the responsibility and status of the State Owned assets supervision and management Dept. Namely it represents the State Council to take the investor’s responsibility and supervise and administrate the assets. This objectively makes the state owned assets management budget go oothly. At present, the Ministry of Finance and State-owned Assets Supervision and Administration Committee of the State Council he made an agreement that the MoF makes out the general budge of state owned capital management, and the Committee makes out the state owned capital management budget of the 155 state-owned enterprises. This paper demonstrates and analyzes the existing difficulties in the building up of the state-owned capital management budget, and gives some ways of overcoming these difficulties.This paper has four parts, the introduction, the theory foundation and meaning of state -owned capital management budget, the existing difficulties in the building up of the state-owned capital management budget and the solution of these problems.Part I :Introduction.In this part, it presents the background and meaning of the research, the current situation of the research in this field home and abroad and its study method and thought, innovation and deficiency.Part II :The theory foundation and meaning of state owned capital management budget. This part introduces the theory foundation of state owned capital management budget, its meaning and imperatives, as well the relationship between the state owned capital management budget and the government public budget.Part III:The existing difficulties in the building up of the state owned capital management budget. The difficulties include the main body orientation, the pattern selection, revenue source, relative account, relative laws deficiency.Part IV:The solutions of these problems. This part gives some solutions to the problems mentioned above, it suggests to establish the investor regulation and the main body, set up the right pattern, modify the distribution regulation and secure the source of the revenue, research and constitute the account check base and modify relative laws and regulations, etc.
论文关键词： 国有资本；经营预算；国有企业；国有资产管理体制；
Key words（英文摘要）：www.328tibEt.cn State-owned capital；Operating- budget；State-owned enterprise；State-owned asset management system；