公共财政与非金融性国有资产管理  

Public Finance and State-owned Non-financial Assets

作　　者：袁一方[1] 周山清[2] 

机构地区：[1]厦门大学经济学院财政系 [2]财政部监督检查局

出　　处：《财经科学》2009年第7期102-108,共7页Finance & Economics

摘　　要：公共财政与非金融性国有资产管理既有区别,又有必然的内在联系。根据基金本金分流理论,财政资金属于基金性质,非金融性国有资产属于本金性质,通过建立国有资本经营预算体制,将部分国有资产经营收益上缴财政,可以促进基金本金相互转化。在进行国有资本经营收益分配方案时,要合理确定消费与积累的比例关系,既要保证国有资本经营收益为全民享有,又要有利于国有资本的长远发展。Public finance is different from state - owned non- financial assets management, but there is an intrinsic relationship between these two concepts. According to the theory, public finance belongs to the fund and state - owned non - financial assets belong to the principal. Fund and principal can be transformed to each other by turning in the state - owned assets proceeds to public finance through the establishment of state - owned capital management budget system. The proportion of consumption and investment should be prop- erly decided in the state - owned capital management proceeds distribution plan so that it can not only ensure the long- term development of state - owned capital, but assure that all the people can fairly enjoy the state - owned capital proceeds.

关 键 词：公共财政 非金融性国有资产 基金 本金 

分 类 号：F812[经济管理—财政学] F123.7