非经营性国有资产:公共财政框架下的制度重塑  

Non-profit State-owned Capital: Restructuring Financial Institutions under the Framework of Public Ownership

作　　者：伍海泉[1] 

机构地区：[1]长沙理工大学管理学院,湖南长沙410077

出　　处：《长沙理工大学学报（社会科学版）》2004年第3期40-44,共5页Journal of Changsha University of Science and Technology：Social Science

基　　金：国家社科基金课题<非经营性国有资产监督管理对策研究>(批准文号:04BJY002)的阶段性成果之一。

摘　　要：非经营性国有资产是实现政府公共职能,确保公共事业健康发展的基本物质条件。目前,我国非经营性国有资产无论是其监管体制、监管制度,还是其运行绩效都已不能适应市场经济下公共财政体系建设的需要。文章从我国非经营性国有资产管理现状分析入手,研究论证了建立新型监管制度的原则、目标、前提条件及其基本内容与构架。Non-profit state-owned capital is the basic material condition that ensures the realization of the public function of the government and the healthy development of public undertakings. At present, neither the supervising system of relevant institutions nor the running effect of China's non-profit state-owned capital, has adapted to the need of the construction of public financial system under the situation of market economy. Through the analysis of the present management condition of China's non-profit state-owned capital, this article expounds and proves the principle, target, fundamental premise, basic content and framework in building a new type of supervising system.

关 键 词：非经营性国有资产 公共财政 政府职能 监管制度 价值管理 实物管理 

分 类 号：F123.7[经济管理—世界经济] F812.2