論我國(guó)國(guó)有資本經(jīng)營(yíng)預(yù)算制度的完善.pdf

1、摘要近年來(lái)，隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的確立與健全，以及國(guó)有企業(yè)改革的深入與完善，我國(guó)無(wú)論是國(guó)有經(jīng)濟(jì)份額還是國(guó)有資產(chǎn)狀況都取得了很大的發(fā)展，不僅國(guó)有經(jīng)濟(jì)和國(guó)有企業(yè)的運(yùn)營(yíng)效率和規(guī)模數(shù)量大大提高，國(guó)有資本的數(shù)額和價(jià)值不斷增長(zhǎng)，在本國(guó)和國(guó)外的實(shí)際競(jìng)爭(zhēng)力日益增強(qiáng)，經(jīng)營(yíng)收益也逐步增加，在國(guó)有資產(chǎn)管理工作上更是獲得了不小的進(jìn)步與成績(jī)。因此，為了更好地對(duì)龐大的國(guó)有資本進(jìn)行有效的管理，我國(guó)建立并完善國(guó)有資本經(jīng)營(yíng)預(yù)算制度就顯得尤為重要且必要。國(guó)有資本經(jīng)營(yíng)預(yù)

2、算，是指國(guó)家以國(guó)有資本出資人身份依法取得國(guó)有資本收益，并對(duì)所得收益進(jìn)行分配而發(fā)生的各項(xiàng)收支預(yù)算。建立和完善與社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制相適應(yīng)，與國(guó)有企業(yè)發(fā)展相符合的國(guó)有資本經(jīng)營(yíng)預(yù)算制度，是國(guó)資委作為國(guó)有資本出資人代表履行職責(zé)、發(fā)揮作用的基礎(chǔ)，對(duì)于統(tǒng)籌國(guó)有資本經(jīng)營(yíng)收益，深化國(guó)有企業(yè)收入分配制度改革禾HDH強(qiáng)政府對(duì)于國(guó)有資本的監(jiān)督管理，合理優(yōu)化配置國(guó)有資本，實(shí)現(xiàn)政企分開(kāi)、政資分開(kāi)以及國(guó)有資本的保值增值具有相當(dāng)重要的意義。本文從國(guó)有資本經(jīng)營(yíng)預(yù)算的相

3、關(guān)概念入手，得出了編制國(guó)有資本經(jīng)營(yíng)預(yù)算的重要性以及國(guó)有資本經(jīng)營(yíng)預(yù)算與政府公共預(yù)算及社?；痤A(yù)算的關(guān)系。通過(guò)回顧我國(guó)國(guó)有資本經(jīng)營(yíng)預(yù)算制度的歷史沿革，對(duì)現(xiàn)階段中央和地方實(shí)施國(guó)有資本經(jīng)營(yíng)預(yù)算的探索和實(shí)踐情況進(jìn)行了歸納，并著重選擇了北京、上海、深圳、武漢四個(gè)國(guó)有資本經(jīng)營(yíng)預(yù)算試點(diǎn)情況進(jìn)行比較分析，總結(jié)出這些地方在實(shí)踐國(guó)有資本經(jīng)營(yíng)TABSTRACTIntherecentyears，withthegraduallyestablishmentandpe

4、rfectionofsocialistmarketeconomicsystemandconstantdeepeningreformandimprovementofthestate—ownedbusiness，state—ownedeconomyandstate—ownedassetshasundergoneprofounddevelopmentState—ownedassetmanagementhasmadedramaticallyac

5、hievements，theefficiencyofstate—ownedeconomyhasimprovedgreatlythecompetitivenessofstate—ownedassetsshouldnotbeunderestimatedandtheearningshasimprovedTheamountandvalueofstate—ownedcapitalgetaremarkablegrowthTherefore，itis

6、placedontheagendatoestablishtheperfectstate—ownedcapitalmanagementbudgetsystemThestate—ownedcapitalmanagementbudgetisthatthestateacquiresstate—ownedcapitalprofitinthenameofownerlegallyanddistributestheprofitTheestablishm

7、entofstate—ownedcapitalmanagementbudgetsystemisasignificantmethodforthestate—ownedassetssupervisionandadministrationcommissiontoimplementtheresponsibilityofpromotersonbehalfofthestate，andaneffectivemeasuretoexercisethest

8、ate—ownedcapitalusufructrightItisveryimportantteformthewayofgovernmentmanagementthestate—ownedenterprises，realizetheseparationofthegovernmentandenterprise，governmentandcapital，aswellasoptimizeconfigurationofthestate—owne