北京市国有资本经营预算基本模式研究  

A Study of the Basic Model of State-owned Capital Operation Budget in Beijing

作　　者：许金柜[1] 

机构地区：[1]福建江夏学院思政教研部,福建福州350108

出　　处：《福建江夏学院学报》2011年第2期35-40,共6页Journal of Fujian Jiangxia University

基　　金：国家社科基金一般项目(08BZZ037)

摘　　要：北京市对建立市国有资本经营预算制度进行了积极探索,出台了相关文件,明确了国有资本经营预算的组织结构、职责分工、编制具体办法、收益管理办法,推动了国有资本经营预算规范化、法制化建设,初步构建了北京市国有资本经营预算制度的基本框架,但在部门协调、利润收缴使用、预算监管等方面还存在一些不足,需要进一步完善,以更好地促进经济社会发展。Beijing has been actively exploring the establishment of its state-owned capital operation budget system and has made the relevant documents.The documents confirmed the organization of the state-owned capital operation budget system and its functions and duties, the specific budgeting methods and the management measures of state-owned capital gains. Those have promoted the standardization and legal construction of the state-owned capital operation budget and preliminarily built its basic framework. But there are still some problems in coordination of the sectors, profit collection and use as well as budget monitoring, which needs to be improved for the better development.

关 键 词：国有资本 经营预算制度 北京模式 

分 类 号：F812.3[经济管理—财政学]