国有资本经营预算收支管理研究  

Research on Budget Revenue and Expenditure Management of State-owned Capital Operation

作　　者：杨华琴 YANG Hua-qin(Finance Bureau of Dingyuan County)

机构地区：[1]定远县财政局

出　　处：《当代会计》2022年第5期10-12,共3页Contemporary Accounting

摘　　要：国有资本经营预算是政府预算的重要组成部分,主要是对国有资本收益作出支出安排的收支预算。当前,国有资本经营预算制度的不断完善,为社会管理与国有资产出资人提供了更多保障。在管理体制改革的背景下,国有企业必须重视建立健全经营制度,了解各项制度的运用现状,从而制订有针对性的改进方案。基于此,文章主要分析了国有资本经营预算存在的问题,并提出了经营预算管理的策略,以供参考。The state-owned capital operating budget is an important part of the government budget,which is mainly the income and expenditure budget for the expenditure arrangement of the state-owned capital income.At present,the continuous improvement of the state-owned capital operating budget system provides more guarantees for social management and investors of state-owned asset.In the context of management system reform,state-owned enterprises must attach importance to establishment and improvement of management system and understand the current situation of the application of various system,and formulate targeted improvement plans.Based on this,this paper mainly analyzes the problems existing in the operating budget of state-owned capital,and puts forward the strategies of operating budget management for reference.

关 键 词：预算收支管理 国有资本 经营效益 

分 类 号：F27[经济管理—企业管理]