国有资本经营预算制度探析

本文以控制理论、国家财务理论和所有者财务理论为依据,探讨了国有资本经营预算与新型的国有资本经营管理模式、公共财政预算以及企业财务预算的关系。在此基础上,对国有资本经营预算制度进行定位,认为国有资本经营预算制度是一种预算控制制度,是一种国家财务预算制度,是一种出资人预算制度。

Probing into state owned capital budget system

According to control theory,state financ e theory,owner finance theory,the paper probe into the relation between state-owned capital operation budge and new state-owned capital management system,public finance budge,enterprise finance budge. Basing on it,system of state-owned capital operation budge is defined as a system of budget control,as a system of owner's budget,as a system of state financial budget.