基于国家治理的国有资本经营预算机制构建  

Budget Mechanism Construction for State-owned Capital Operation Based on National Governance

作　　者：杨克智[1] 杜海霞[2] YANG Kezhi;DU Haixia(School of Business,Beijing Technology and Business University,Beijing 100048,China;Lixin School of Accounting,Beijing College of Finance and Commerce,Beijing 101101,China)

机构地区：[1]北京工商大学商学院,北京100048 [2]北京财贸职业学院立信会计学院,北京101101

出　　处：《北京工商大学学报（社会科学版）》2018年第2期18-26,共9页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金重大项目(14ZDA027);北京市社会科学基金重大项目(15ZDA51);北京市社会科学基金项目(15JGC161)

摘　　要：在全面推进国家治理体系和治理能力现代化的背景下,研究了国有资本经营预算改革问题。通过论证国有资本经营预算发挥国家治理效应方式和具体途径,指出国有资本经营预算改革的核心是建立国有资本经营预算法人预算制度。法人预算制度应包括治理结构、治理机制和预算体系组成的预算治理结构和运行机制。应当建立国有资本经营决策权、经营权、监督权三权分立的治理结构和相应的治理机制。而建立国有资本经营全面预算体系,应包括国有资本经营预算资产负债表、利润表、现金流量表、国有资本权益变动表以及附注等。最后,对国有资本经营预算法人预算制度改革的实现路径提出了具体建议。Under the background of promoting comprehensively the modernization of national governance system and govern鄄ance capability,combined with the reality of deepening the supervision over the state鄄owned capital and the reform of the state鄄owned enterprises(SOE),this paper studies the reform in the budget of the state鄄owned capital operation.First,it demonstrates the way and path how the budget of the state-owned capital operation has the effect of national governance.Then,on that basis,it puts forward an idea that the key to the budget reform in the state-owned capital operation is to establish a corporate budget sys-tem in the state-owned capital operation budget.The corporate budget system in the state-owned capital budget includes:the gov-ernance structure of the separation of powers such as the decision-making power,the management right and the supervision right of the state-owned capital operation;the governance mechanism of budget democracy,budget rule of law and budget consolida-tion;and the comprehensive budget system in the state-owned capital operation composed of its balance sheet,profit statement,cash flow statement,statement of changes in the rights and interests of the state-owned capital,etc.Finally,this paper proposes the concrete suggestion on the path to realize the reform in the corporate budget system in the state-owned capital operation budg-et.

关 键 词：国家治理 国有资本经营预算 法人预算制度 治理结构 整合预算 全面预算 

分 类 号：F812.3[经济管理—财政学]