试论国有资本经营预算组织体系的构建  

Construction of state-owned capital operation budget organization system

作　　者：王景升[1] 

机构地区：[1]东北财经大学会计学院

出　　处：《大连海事大学学报（社会科学版）》2007年第6期128-132,共5页Journal of Dalian Maritime University(Social Science Edition)

基　　金：国家社会科学基金资助项目(06BJY013)

摘　　要：预算组织体系在国有资本经营预算制度中处于核心地位,为确保国有资本经营预算制度的建立和顺利实施,必须明确各主体在国有资本经营预算中的权责关系,建立由预算管理组织、预算编制组织、预算执行组织和预算监督组织等系统构成的统一的国有资本经营预算组织体系。In this paper the author composed that, budget organization system lies in the core position in state-owned capital operation budget regulations. In order to ensure the construction and implementation of the state-owned capital operation budget regulations, the responsibility and liability relationships among each entities in state-owned capital operation budget must be identified. The uniform state-owned capital operation budget organization system should be constructed including budget managing organization, budget making organization, budget implementing organization and budget supervising organization.

关 键 词：国有资本 经营预算 组织体系 

分 类 号：F259.21[经济管理—国民经济]