| 国有资本预算制度的构建目标、原则与基本框架 |
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| 引用本文： | 刘永泽,陈艳利,孙光国.国有资本预算制度的构建目标、原则与基本框架[J].财经问题研究,2007(9):72-77. |
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| 作者姓名： | 刘永泽 陈艳利 孙光国 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 我国新型国有资产管理体制的建立,引发了如何对国有资本进行监管的思考,而建立国有资本预算制度是一个重要的措施.本文从国有资本预算制度的财务监管功能定位出发,对国有资本预算制度的构建目标、原则和基本框架进行了研究,并对国有资本预算的编制系统和国有资本预算的审核监督系统进行了深入探讨.
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| 关 键 词： | 国有资本预算制度 构建目标 构建原则 基本框架 |
| 文章编号： | 1000-176X（2007）09-0072-06 |
| 修稿时间： | 2007-07-20 |
State-owned Capital Budgeting System Goal,Principle and Basic Framework of Construction |
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| LIU Yong-ze,CHEN Yan-li,SUN Guang-guo.State-owned Capital Budgeting System Goal,Principle and Basic Framework of Construction[J].Research On Financial and Economic Issues,2007(9):72-77. |
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| Authors: | LIU Yong-ze CHEN Yan-li SUN Guang-guo |
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| Institution: | Dongbei university of Finance and Economics, Dalian Liaoniny 116025, China |
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| Abstract: | The construction of new management system to state-owned assets in China leads to how to monitor the state-owned capital.While establishing a budgeting system of state-owned capital will be an important step.This thesis starts with the positioning of the financial monitoring function of state-owned capital budgeting system,then researches on the construction goal,principle and basic framework of state-owned capital budgeting system,finally discusses deeply the preparing system and the measuring and controlling system of state-owned capital budgeting. |
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| Keywords: | state-owned capital budgeting system construction goal construction principle basic framework |
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