完善陕西省公共财政框架下的国有资本经营预算制度分析

【作者】 李媛；

【导师】 周明；

【作者基本信息】 西北大学 ， 公共管理， 2011， 硕士

【摘要】 近年来,国有经济逐步走向繁荣,企业经营效益好转,利润成倍增长。如何使用这些增长的利润,使其作用得以充分有效的发挥,成为社会上普遍关注的热点问题。因此,为了能够利用好这些资金,有效发挥其最大作用,国有资本经营预算的编制成为首要也是最主要被考虑的途径。2008年,陕西省出台了关于国有资本经营预算的相关意见,初步建立了国有资本经营预算制度。对于陕西省现有国有资本经营预算试行3年来出现的问题,论文从理论源头对其进行梳理和评析,结合目前这一阶段我国在公共财政领域的改革步伐,提出了国有资本经营预算的改革应该走公共化道路,就是将其定位于公共财政框架体系下,正确认识国有资本经营预算与公共预算、社会保障预算的关系,细化关于国有资本经营预算执行以及监督方面的法规制度,做好国有资本收益收缴这一基本工作,合理规范编制体系,重视考核与评价,妥善解决这一工作中的利益冲突,做好各项配套措施,充分发挥国有资本经营预算在国有经济结构调整和促进国有企业发展中的作用,对公共预算以及社保预算进行调整和补充,完善政府的复式预算体系。更多还原

【Abstract】 Nowadays, With the operation of state-owned enterprises improved, increasing its profits, how to deal with this part of the profit to make it play an effective role, become a topic of concern in recent years. Therefore, in order to better take advantage of this part of the funds to play the role of the largest state-owned capital operating budget is imperative. In 2008,shaanxi government enacted the opinion about the state-owned capital management budget. The elementary system was formed. Aimed at the problem of Shaanxi provincial state-owned capital management budget in three years, the paper analyses the history of theories, raises the public reform direction of state-owned capital according to our country’s current reform process of public finance. The state-owned capital management budget should be placed into the framework of public finances. The paper realizes the relationship between state-owned capital management budget, public budget and social security fund, improving laws and regulations relating to the preparation of system, complete the state-owned capital gains collection, normalizing the system of formation, paying attention to evaluation, as well as other complementary measures such as further improvements. The state-owned capital management budget should play an important role in state-owned economic structure adjustment, complements the public budget and social insurance budget, makes the government multiple budget perfection.更多还原