关于国有资本经营预算支出的研究综述 |
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引用本文: | 艾贞言.关于国有资本经营预算支出的研究综述[J].广西财经学院学报,2016(1):44-49. |
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作者姓名: | 艾贞言 |
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作者单位: | 福建师范大学 经济学院,福建 福州,350108 |
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基金项目: | 2014年国家社科基金重点项目“国企红利征缴比例倍增目标下的国资预算支出民生化研究”(14AGL007);2013年教育部人文社科项目“民生财政导向下的固有资本经营预算支出结构和绩效评价研究”(13YJA630007)。 |
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摘 要: | 目前在国有资本收益的支出方向上,国有资本经营预算并没有详细的规定。关于国有资本经营预算支出的观点,学者们存在一定的争议:一种倾向于资本性支出,另一种倾向于民生性支出;在国有资本经营预算支出的结构、方向、方式等方面存在的问题,学者们进行了深入探讨;最后,对支出改革的必要性进行了梳理,并在此基础上对支出改革的相关建议进行了总结归纳。
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关 键 词: | 国有资本经营预算 国有资本收益 预算支出 |
Literature Review on the State-owned Capital Management Budget Expenditures |
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Abstract: | Detailed rules about the expenditure direction of the state-owned capital gains. Can hardly be found in the state-owned capital management budget. On the state-owned capital management budget, scholars have controversial opinions:some prefer capital expenditure,the others prefer the people’s livelihood expenditure.Scholars also further discuss the problems in the expenditure structure,direction,ways and other aspects of the state-owned capital expenditure. Finally,the paper clarifies the necessity of the reform of the expenditure,and on this basis summarizes relevant recommendations. |
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Keywords: | state-owned capital management budget state-owned capital gain budget expenditure |
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