国有资本经营预算与财务管理制度改革四十年经验与启示  

The Experience and Enlightenment of the 40th Anniversary of the State-owned Capital Operating Budget and Financial Management System Reform in China

作　　者：胡文龙[1] HU Wen-long(Institute of Industrial Economics,CASS,Beijing100836,China)

机构地区：[1]中国社会科学院工业经济研究所,北京市100836

出　　处：《中国流通经济》2018年第11期68-75,共8页China Business and Market

基　　金：国家社会科学基金重大项目"‘中国制造2025’的技术路径;产业选择和战略规划研究"(15ZDB149);国家社会科学基金一般项目"自然资源资产负债表编制研究"(15BGL043);北京市社会科学基金重点项目"北京自然资源资产负债表编制及其管理研究"(15JGA024);中国社会科学院创新工程项目"中国工业企业成本问题研究"(zgskycxgc20160213)

摘　　要：中华人民共和国成立以来,我国国有资本经营预算与财务管理制度改革总体经历了四个阶段,即政企不分计划经济时期的制度萌芽阶段(1949—1978年)、改革开放之初有计划商品经济转型时期的探索起步阶段(1978—1992年)、经济改革转型市场起基础性作用时期的深化改革阶段(1992—2008年)和全面深化改革市场起决定性作用时期的独立发展阶段(2008年至今)。改革开放四十年来,我国经济转型快速发展,短期内跨越了不同的经济发展阶段。受这一时期经济体制改革、财政体制改革和国有企业改革影响,我国国有资本经营预算与财务管理制度亦不断发展演进。适应不同经济发展阶段的制度需要是我国国有资本经营预算与财务管理制度演进的根本动因,阶段性、强制性制度变迁是我国国有资本经营预算与财务管理制度改革的基本逻辑,这不同于西方国家历经上百年自然演进而来的企业内部财务制度渐进式、诱致性变迁特征。为进一步推进我国国有资本经营预算与财务管理制度改革,我国国有资本经营预算与财务管理制度一定要随着我国经济发展进入高质量发展新阶段进行适当调整,并处理好与当前我国经济体制、财税体制和国有企业管理全面深化改革的关系。Since the founding of the People’s Republic of China,the reform of China's state-owned capital management budget and financial management system generally goes through the following four stages:the burgeoning stage of the system of government and enterprise regardless of planned economy(1949-1978),the initial stage of exploration during the transition period of reform and opening up planned commodity economy(1978-1992),the deepening reform stage(1992-2008),which has played a fundamental role in reforming the market economy,and the independent development stage(2008-present),which has played a decisive role in comprehensively reforming the market.In the past 40 years of reform and opening up,China's stateowned capital management budget and financial management system have continued to evolve and evolve.It is mainly determined by the rapid development of China's economic transformation in a short period of time across different stages of economic development.At the same time,it was deeply affected by China's economic system reform,fiscal system reform and stateowned enterprise reform in the same period.Adapting to the institutional needs of different stages of economic development is the fundamental motivation for the evolution of China's state-owned capital management budget and financial management system.The staged and compulsory institutional changes are the basic logic of the reform of China's state-owned capital management budget and financial management system.This is different from the gradual and induced changes of the internal financial system of Western countries that have undergone hundreds of years of natural evolution.At present,China's state-owned capital operation budget and financial management system should be appropriately adjusted as the economic development enters a new stage of high-quality development;and at the same time,we should pay attention to handling the relationship with the comprehensive deepening reform of China's economic system,fiscal system and state-owned enterprise management

关 键 词：国有资本经营预算 国有企业财务管理 财务管理制度改革 阶段性 强制性 

分 类 号：F123.7[经济管理—世界经济]