论建立国有资本经营预算制度

时间：2020-09-11 10:03:32 会计毕业论文我要投稿

论建立国有资本经营预算制度

摘要：随着我国改革开放的不断深入，社会主义市场经济体制的不断完善，现代企业制度的.逐步确立，要求建立与社会主义市场经济体制相适应的国有资本经营预算制度，这不仅有利于国有资本经营管理的加强，而且对国有经济的持续健康发展具有战略性意义。本文在分析国有资本经营预算制度研究现状的基础上，对国有资本经营预算制度的几个关键问题，包括性质、主体、内容等进行了研究，其目的在于为建立健全国有资本经营预算制度提供1定的理论指导，产生1定的实际应用价值。从国有资产以及国有资本经营预算概念的界定入手，在理论上分析了建立国有资本经营预算体系的现实意义以及必要性。在阐述建构国有资本经营预算体系的内容与基本框架时，探寻如何实现预算的平衡，以此推动国有资本经营预算制度的有效实施，以适应建立和完善社会主义市场经济体制的要求。

关键词：国有资本经营预算；所有者财务预算；制度；框架

By establishment state-owned capital management budget system

Abstract: With the constant deepening of reform and opening-up, completion of the socialist marketing economy system, and gradual establishment of the modern enterprise system in our country,the request establishment and the socialist market economy system adapts state-owned capital management budget system . Not only this is advantageous to the state-owned capital management and operation enhancement, moreover continues the healthy development to the state economy to have the strategic significance. This article is based on the analysis of state-owned capital management budget system present situation, researches the state-owned capital management budget systems several key question,including the nature, the main body, the content and the movement mechanism. Its goal lies in providing the theory instruction and the practical value for establishing perfect state-owned capital management budget system. This paper analyses the necessity of building up State-owned capital operational budget system in theory with gist of Marxist economic theory and Communist partys documents about this system in recent years as a guide, construction of the system as the thread and definition of State-owned capital and State-owned capital operational budget as a start. the paper will focus on the illustration of the contents and basic frames of State-owned capital operational budget system and seek how to realize the budgetary balance. It is followed by the advice to resume fee-collection system of the returns of State-owned capital and to strengthen management of the earnings as well as budgetary surveillance.By doing so, we hope to push forward the efficient implementation of State-owned capital operational budget system in order to adapt to the establishment and perfection of socialist market economic system.

Keywords ：State-owned capital management budget Public budget National owner finance budget

论建立国有资本经营预算制度

【论建立国有资本经营预算制度】相关文章：