發(fā)布時間：2018-04-19 14:46

  本文選題：國有資產(chǎn) + 國有資本��； 參考：《廣西大學》2007年碩士論文

【摘要】： 政府公共預算、社會保障預算、國有資本經(jīng)營預算構(gòu)成我國政府復式預算的基本框架。建立國有資本經(jīng)營預算管理體系對完善國有資產(chǎn)管理體制、完善政府預算框架、維護國有資產(chǎn)出資人合法權(quán)益、調(diào)整國有經(jīng)濟布局和產(chǎn)業(yè)結(jié)構(gòu)等有重要意義。但相對于前兩者而言，，國有資本經(jīng)營預算管理涉及更多的理論突破和方法創(chuàng)新，需要解決一些認知層面、技術(shù)層面和法律層面等現(xiàn)實問題。中央和地方正在積極探索和實踐國有資本經(jīng)營預算管理，上海、深圳、北京、武漢等地已開展了國有資本經(jīng)營預算管理的試點工作，并出臺了一些國有資本經(jīng)營預算管理的暫行條例和實施辦法，為國有資本經(jīng)營預算管理體系的建立提供了借鑒。在實踐中，國有資本經(jīng)營預算管理的進展與各地各級、各部門領導的重視程度、國有資產(chǎn)管理體制改革以及國有企業(yè)改革進程等因素密切相關(guān)，國有企業(yè)效益好壞也直接影響開展國有資本經(jīng)營預算管理的積極性和可行性。完善國有資本經(jīng)營預算管理體系可以從完善國有資本經(jīng)營預算的編制內(nèi)容，編制主體，執(zhí)行主體以及監(jiān)管、考核、評價和相關(guān)法律、制度建設等方面加以考慮。
[Abstract]:The government public budget, social security budget and state-owned capital management budget constitute the basic frame of our government double budget.The establishment of the budget management system of state-owned capital management is of great significance to improve the management system of state-owned assets, perfect the framework of government budget, safeguard the legitimate rights and interests of the investors of state-owned assets, and adjust the distribution of state-owned economy and industrial structure.However, compared with the former two, the budget management of state-owned capital management involves more theoretical breakthroughs and methodological innovations, and needs to solve some practical problems, such as cognitive, technical and legal aspects.The central and local governments are actively exploring and practicing the budget management of state-owned capital operations. Shanghai, Shenzhen, Beijing, Wuhan and other places have carried out pilot work on the budget management of state-owned capital operations.Some interim regulations and implementation methods of budget management of state-owned capital management are introduced, which provide reference for the establishment of budget management system of state-owned capital management.In practice, the progress in the management of state-owned capital budgets is closely related to the importance attached to the management system of state-owned assets and the reform process of state-owned enterprises at all levels and by the leaders of various departments.The benefit of state-owned enterprises also directly affects the enthusiasm and feasibility of carrying out budget management of state-owned capital.To perfect the budget management system of state-owned capital management can be considered from the aspects of perfecting the content, the main body, the executive body, the supervision, the examination, the evaluation, the related law and the system construction of the state-owned capital management budget.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F123.7

【引證文獻】

相關(guān)博士學位論文 前1條

1 廖添土;國有資本經(jīng)營預算：歷史考察與制度建構(gòu)[D];福建師范大學;2010年

相關(guān)碩士學位論文 前3條

1 張瑞云;國有資本經(jīng)營預算體系編制研究[D];河北農(nóng)業(yè)大學;2008年

2 宋靜;國有資本經(jīng)營預算管理的框架體系研究[D];江蘇大學;2008年

3 羅瓊芳;國有資本經(jīng)營預算管理研究[D];西南財經(jīng)大學;2009年

本文編號：1773523