論我國國有資本經(jīng)營預(yù)算制度的完善.pdf

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

2、算，是指國家以國有資本出資人身份依法取得國有資本收益，并對所得收益進(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)主義市場經(jīng)濟(jì)體制相適應(yīng)，與國有企業(yè)發(fā)展相符合的國有資本經(jīng)營預(yù)算制度，是國資委作為國有資本出資人代表履行職責(zé)、發(fā)揮作用的基礎(chǔ)，對于統(tǒng)籌國有資本經(jīng)營收益，深化國有企業(yè)收入分配制度改革禾HDH強(qiáng)政府對于國有資本的監(jiān)督管理，合理優(yōu)化配置國有資本，實(shí)現(xiàn)政企分開、政資分開以及國有資本的保值增值具有相當(dāng)重要的意義。本文從國有資本經(jīng)營預(yù)算的相

3、關(guān)概念入手，得出了編制國有資本經(jīng)營預(yù)算的重要性以及國有資本經(jīng)營預(yù)算與政府公共預(yù)算及社保基金預(yù)算的關(guān)系。通過回顧我國國有資本經(jīng)營預(yù)算制度的歷史沿革，對現(xiàn)階段中央和地方實(shí)施國有資本經(jīng)營預(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)國有資本經(jīng)營預(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)踐國有資本經(jīng)營TABSTRACTIntherecentyears，withthegraduallyestablishmentandpe

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