完善我国国有资本经营预算编制工作的研究  

Study on improving the formulation of operation budget for state-owned capital

作　　者：黄光阳[1] 

机构地区：[1]福建工程学院经济管理系,福建福州350108

出　　处：《福建工程学院学报》2009年第2期135-142,170,共9页Journal of Fujian University of Technology

基　　金：福建省会计学会研究项目(FJK2007014)

摘　　要：基于国有资本的性质,分析了预算编制工作诸因素,阐述了国有资本经营预算在政府财政预算中的地位和特点,分析了国有资本经营预算编制工作的现状及问题成因,提出了完善国有资本经营预算编制工作的建议及建立以权责发生制为基础的国有资本经营预算制度的总体思路框架。Elements for formulating a budget are analyzed in terms of the nature of state-owned capital. The position of the operation budgeting of state-owned capital in government financial budget and its features are demonstrated. The current situation of the formulation of the operation budget of state-owned capital and the main causes of the associated problems are discussed. Suggestions about improving the formulation of the operation budget of state-owned capital are proposed. A general framework for formulating the operation budgeting system of state-owned capital with consideration of the generation of rights and responsibilities is presented.

关 键 词：国有资本 经营预算 编制 总体思路框架 

分 类 号：F812.3[经济管理—财政学]