国有资本经营预算中的财政转移支付研究  

The Study of Financial Transfer Payment in the Budget of State-Owned Capital Management

作　　者：陈雷[1] CHEN Lei(Research Center of Finance and Taxation Law, East China University of Political Science and Law, Shanghai 200042, Chin)

机构地区：[1]华东政法大学财税法研究中心

出　　处：《经济体制改革》2018年第3期117-124,共8页Reform of Economic System

基　　金：国家社会科学基金重点项目"国有企业法律制度重构研究"(12AFX011);华东政法大学优秀博士学位论文培育项目"地方财政事权与支出责任相适应的法治化研究"(2018-1-007)

摘　　要：随着国企改革、公司化改制和技术创新的不断深入,地方国企收益总量小、深化改革任务艰巨等矛盾日益凸显。为此,中央国资预算自2015年起在支出中安排财政转移支付用于地方国企改革。如何实现该转移支付规范化,需要对政府作为所有人代表的事权与支出责任进行实证分析,设计央地相互衔接的国资预算管理机制,厘清国有资本出资事权、国有资本监管事权以及一般公共服务事权的界限,制定事权清单和动态调整机制,以对预算调控正当性和"全民所有"属性给予制度回应,理顺转移支付与资源税和环境保护税的收益分享机制,更好地支持地方优化国有经济布局和国有企业改革发展。With the deepening of the reform of state-owned enterprises,the restructuring of the company and the technological innovation,the contradiction between the small income of the local state-owned enterprises and the arduous task of deepening the reform has become increasingly prominent. So,the central state capital budget has arranged financial transfer payments for the reform of local state-owned enterprises since 2015. How to realize the transfer payment standard,the need for the government as the representative of all the powers and expenditure responsibilities to carry on the empirical analysis,the mechanism of state-owned assets budget management central to the design of interrelated,clarify the boundaries of powers and the state-owned capital supervision powers as well as the general public service governance of state-owned capital investment,establish power list and dynamic adjustment mechanism,in order to for provides the system response budget the regulation of legitimacy and ＂ownership＂,straighten out and pay resources tax and environmental protection tax revenue sharing mechanism,better support local optimization of the layout of the state-owned economy and the reform and development of stateowned enterprises.

关 键 词：转移支付 事权划分 支出责任 国企改革 

分 类 号：F810.451[经济管理—财政学]