国有资本经营预算监控系统的构建  

Construction of Monitoring and Controlling System of State-owned Capital Operating Budget

作　　者：刘凌冰[1] 张先治[1] 

机构地区：[1]东北财经大学内部控制与风险管理研究中心,116025

出　　处：《世界标准化与质量管理》2007年第7期27-30,34,共5页World Standardization & Quality Management

基　　金：国家社科基金项目<完善国有资本经营预算制度研究>(项目编号06BJY013)的阶段性研究成果。

摘　　要：文章针对国务院国有资产管理委员会正在试点实施的国有企业管理改革,即国有资本经营预算制度在实施过程中的“瓶颈”——监督与控制问题,通过参考国外政府预算监控的实践经验,借鉴系统审计的思路和方法,提出了构建国有资本经营预算体系的多维网络式监控系统的主张,即由内部监控系统和外部监控系统协同构建,并且对该系统构建的理论依据、主体、目标和方法等进行了分析和讨论。In this paper, the authors bring forward the suggestions of reengineering of monitoring and controlling system over state-owned capital operating budget. By means of the study of practical experience in other countries and the ways of systematic audit,the authors state that the monitoring and controlling system over state-owned capital operating budget should be multi-dimensional,consisting of internal and external monitoring and controlling system. As well,the authors analyze the theoretical basis,subjects,objects and methodology of the system.

关 键 词：国有资本经营预算 监控系统 主体 目标 方法 

分 类 号：F123.7[经济管理—世界经济]