【作者】 伍鹏；

【导师】 徐晓松；

【作者基本信息】 中国政法大学 ， 经济法学， 2008， 硕士

【摘要】 随着经营性国有资产管理体制改革的深化与相应预算制度改革的推进,国有资本经营预算作为一种制度创新急需在我国确立,但其制度在试行过程中也出现了不少问题,本文正是以实践中出现的问题作为出发点,分成三大章,从现实问题的剖析、相关主体预算职权分配格局的重构以及相应的具体职权分配方案设计与制度程序设置三方面依次展开论述,对国有资本经营预算制度在现实中的完善与发展提出有益的建议。本文第一章主要分析了国有资本经营预算制度产生的制度基础,并通过理顺其与制度需求之间的关系对新预算制度的本质特点及其与其他相关预算制度之间的关系进行阐述,然后再通过分析预算制度在现实中地方试点的实施情况指出其所出现的问题,总结出导致这些问题产生的重要原因,即国资监管部门与财政部门之间不合理的预算职权分配格局,为下一步采取相应制度改革措施作铺垫。第二章则主要围绕如何确定国有资本经营预算制度最恰当的职权分配模式而展开。笔者通过先后对美国、新加坡与法国的相关立法例进行分析比较,总结出影响预算职权分配模式的主要因素,再结合我国现行相应国情,明确我国应尽力避免传统预算中财政部门的集权模式,而应当采取国资监管机构部门与财政部门共享协作行使预算职权的模式,国有资产监督管理部门应依照其自身所具有的预算能力适当获得更多预算职权的分配。第三章则在上文得出的预算职权分配格局基础上,通过法律条文分析与相关改革政策分析,明确新预算制度具体构建的法律政策空间,通过对《试行意见》中分权思路的评析,提出加大授权与强化监督的职权分配新思路,并在预算编制与执行两个方面,从编制职权运作程序的修正、国有资本经营管理政策意见的协调、项目间调剂的申请权与国有资本经营管理相关信息披露等多个制度角度为构建符合预算模式的具体职权划分内容与运作程序提供相应的意见与参考。更多还原

【Abstract】 With the development of state-owned assets management system and the relative budget system,the state-owned capital operating budget is of great necessity to establish,but a number of problems about the new system have been raised during the trial period.Starting from problems above,the paper,divided into three chapters,is aiming at giving instructive advice on the improvement of the new budget system through the analysis of essence of problems and concrete re-distribution of budget power of the system itself.ChapterⅠmainly analyses the basis of the state-owned capital operating budget,describes the essence of the new system,concludes causes of problems in the trial process,which all can pave the path for the next improvement of the budget system.ChapterⅡis mainly on how to identify the most appropriate mode of power distribution of the state-owned capital operating budget.The paper concludes some main factors affecting the mode above from the legal situations in the United States,Singapore and France and uses them to analyze environment in China.The conclusion of the analysis is that the mode of power monopoly of the ministry of finance in the budget should be changed and the state-owned asset supervision and administration departments ought to share some budget power according to their capability.ChapterⅢis aiming at finding out new principles to re-shape the legal construction of the new budget.Through the analysis of the content of trial opinion,new principles should guide the process of budget drafting and enforcement.Also revision of budget process,negotiation system of decision-making about management of state-owned capital and disclosure system of information on management of state-owned capital can all become the potential systems to set up in the future.更多还原