| 国有资本经营预算的资本性支出管理探讨 |
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| 引用本文： | 吴郁生,苑志杰,李素芬.国有资本经营预算的资本性支出管理探讨[J].科技和产业,2009,9(12):50-53. |
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| 作者姓名： | 吴郁生 苑志杰 李素芬 |
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| 作者单位： | 1. 广西中宇工程造价咨询有限责任公司,南宁,530023
2. 中国国际工程咨询公司,北京,100048 |
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| 摘 要： | 对国有资本经营预算中资本性支出的管理进行研究,有利于政府公开、公正、透明的选择资本性支出项目,实现国有资产的保值增值。本文论述了中央企业国有资本经营预算资本性支出管理的意义、基本原则、投资方向和投资对象选择条件,最后提出资本性支出的监管机制。
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| 关 键 词： | 国有资本经营预算 资本性支出 投资方向 监管机制 |
The Management of Capital Expenditures on State-owned Capital Operating Budget |
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| WU Yu-sheng,YUAN Zhi-jie,LI Su-fen.The Management of Capital Expenditures on State-owned Capital Operating Budget[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2009,9(12):50-53. |
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| Authors: | WU Yu-sheng YUAN Zhi-jie LI Su-fen |
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| Institution: | WU Yu-sheng1,YUAN Zhi-jie2,LI Su-fen2(1.Guangxi Zhongyu Engineering Cost Consulting CO..LTD,Nanning 530023,China,2.China International Engineering Consulting Corporation,Beijing 100048,China) |
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| Abstract: | The research on capital expenditures on state-owned capital operating budget can help the government choose the capital expenditure programs and achieve the goal to maintain the original value of the assets and its increment. This paper discusses the significance,principle,investment direction and objection of the capital expenditures on state-owned capital operating budget. Finally,the supervision mechanism of capital expenditures is proposed. |
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| Keywords: | state-owned capital operating budget capital expenditures investment direction supervision mechanism |
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