公共财政框架和出资人管理制度中财政与国企的关系  

On the relation of finance and state-owned enterprises within the framework of public finance and the management system by capital investors

作　　者：侯孝国[1] 

机构地区：[1]财政部统计评价司,北京100820

出　　处：《中国青年政治学院学报》2003年第5期57-61,共5页Journal of China Youth College for Political Sciences

摘　　要：在公共财政框架和出资人管理制度的双重约束下,财政代表了国有企业出资人、政府出资人产权收益和国有企业的出资人财务管理,在国有企业的出资人管理制度中占有重要地位。面对新形势,财政部应减少审批事项,强化财政对国有企业资产和财务的信息收集和分析处理功能。Under the double restriction of the public financial framework and the capital investor management, finance represents the financial management of the asset income for capital investors in state-owned enterprises and governmental investors, and at the same time represents the management of the financial affairs for the investors in the state-owned enterprises. It thus plays an important role in the management system of the capital investors in the state-owned enterprises. In front of the new situation, the ministry of finance should lessen the items of administrative screening, and strengthen the function of information collection and analysis for the asset and finance in the state-owned enterprises.

关 键 词：公共财政 出资人管理制度 国有企业 出资人财务管理 

分 类 号：F810[经济管理—财政学]