试论坚持和完善国有资本经营预算制度的相对独立性——基于政策文件的解读与思考

本文基于《国务院关于试行国有资本经营预算的意见》等文件,对国有资本经营预算制度的相对独立性进行解读,分析其在政策目标、收入管理、支出管理和工作机制等方面与公共预算的区别,并提出正确认识国有资本经营预算相对独立性需要厘清的几个观念,即有限政府不等于有限国企、国有经济不等于低效经济、预算支持不等于扭曲竞争、注重效率不等于忽视公平;文章最后提出坚持和完善制度相对独立性需要进一步完善相对独立的政策目标体系、预算收支科目体系、预算支出项目管理模式等。

The analysis on the Relative Independence of State-owned Capital Operational Budget

The paper interprets the policy about the State-owned Capital Operational Budget ( SCOB ) issued by state council.Thus , it considers that the SCOB has relative independences from the public budget , which lie in the relatively independent policy targets , budget revenues , budget expenditures and working mechanisms.Then , it analyzes the importance and rationality of the relative independences by distinguishing the concept of limited government from limited SOEs , discriminating the state-owned economy from inefficient economy , and elaborating the key positions of SOEs in the basic socialist economic system.At the end , the paper gives some advice on the way of upholding and improving the relative independence , such as formulating the independent policy target system , and releasing the independent budget revenue and expenditure management methods , etc.