全口径预算管理视角下国有资本经营预算若干基本问题辨析  

Analysis on Some Basic Problems of the State-owned Capital Operation Budget from the Perspective of the Fully-covered Budget Management

作　　者：周宇[1,2] 

机构地区：[1]四川省财政厅 [2]西南财经大学财政税务学院

出　　处：《财政科学》2016年第2期16-24,共9页Fiscal Science

摘　　要：完善国有资本经营预算,无论对于深化财政改革、建立现代财政制度还是对于深化国有资产管理体制改革、国有企业改革均具有重要意义。本文从实行全口径预算管理的视角,先对我国复式预算体系和国有资本经营预算相关属性进行了分析,在此基础上提出完善国有资本经营预算的总体思路,即完整、独立、衔接,随后针对当前国有资本经营预算一系列基本问题展开了全面分析,包括收支范围划分、预算编制级次和范围、收益收缴规则、与其他预算的衔接关系、完善自身预算管理等,并创新性地提出国有资本经营预算除与一般公共预算衔接外,还应直接与政府性基金预算、社会保险基金预算也保持衔接,同时应建立起符合国有资本经营预算实际的转移支付和预算管理制度。Improve the state-owned capital operation budget has important significance, whether for the deepening of fiscal reform, the establishment of a modem fiscal system, or the reform of state-owned assets management system and deepen the reform of state-owned enterprises. This article analyzed firstly the attribute of China dual budget system and state-owned capital operation budget from the perspective of fully-covered budget management implementation. On this basis it proposed the general idea on improving state-owned capital operation budget, namely integrity, independence, cohesion. Then in view of the current state-owned capital operation budget, it launched series of basic issues of comprehensive analysis, including the scope of revenue and expenditure budget division, level and scope, revenue collection, and other rules, the relationship between the budgets, the improvement of budget management, and put forward that the state-owned capital operation budget should not only be coordinate with public budget, but also with the government fund budget, the social insurance fund budget. At the same time we should establish the state-owned capital management budget transfer payment system and budget management system.

关 键 词：全口径预算管理 国有资本经营预算 国有企业 

分 类 号：F812.3[经济管理—财政学]