国资经营预算支出结构与福利效应关系研究——基于AHP层次分析法  

Expenditure Structure and Welfare Effect of State-owned Assets Management Budget——Based on AHP Analytic Hierarchy Process

作　　者：吴泓 陈少晖[2] WU Hong;CHEN Shao-hui(Fujian University of Technology,Fuzhou Fujian 350108,China;Fujian Normal University,Fuzhou Fujian 350007,China)

机构地区：[1]福建工程学院,福建福州350108 [2]福建师范大学,福建福州350007

出　　处：《技术经济与管理研究》2020年第6期74-78,共5页Journal of Technical Economics & Management

基　　金：国家社科基金重点项目(14AGL007);福建省中青年教师教育科研社科类一般项目(JAS19187)。

摘　　要：2007年至今,国有资本经营预算制度已运行12年,然而在国有资本经营预算制度中,由于福利性支出受到不理性或者不合理因素的影响,导致国有资本经营预算制度改革未能达到预期目标。提高我国国资经营预算支出的“福利效应”,是构建和谐社会的内在要求,也是扩大内需的重要手段。福利效应一直是国资预算制度改革中备受瞩目的关键问题,为了科学制定国资预算支出的决策,消除其中的非理性因素,需要借助更为科学的方法来解决。文章对现行国有资本经营预算的支出结构现状进行剖析,采用AHP层次分析法,实证分析现行国资经营预算支出结构中福利效应的影响因素,发现在支出结构及监督管理上仍存在缺陷,并提出了完善现行国资经营预算支出结构的对策建议。Since 2007,the state-owned capital operation budget system has been in operation for 12 years.However,in the stateowned capital operation budget system,welfare expenditures are often affected by irrational or unreasonable factors,which leads to the failure of state-owned capital management budget system reform to meet expectations aims.Improving the“welfare effect”of China's state-owned assets management budget is an inherent requirement for building a harmonious society and an important means of expanding domestic demand.The issue of welfare effect has always been a key issue in the reform of the state-owned budget system.In order to screen out better state-owned budget expenditure decisions and abandon irrational or unreasonable factors,a scientific method should be adopted.The current status of the expenditure structure of the state-owned capital management budget is analyzed,and AHP analytic hierarchy is used to empirically analyze the influencing factors of the welfare effect in the current state-owned management budget expenditure structure.The finding is that there are still defects in the expenditure structure and supervision and management,and perfect countermeasures and suggestions are proposed for the current state-owned assets management budget structure.

关 键 词：经营预算 支出结构 福利效益 国有资本 

分 类 号：F425[经济管理—产业经济]