建立国有资本经营预算的探讨

国有资本经营预算是国有资产监督管理机构履行国有资产出资人职责的重要方式,是调整国有经济布局和结构的重要工具,是对国有资本管理和运营进行评价考核的重要手段。《国有资产法》应尽快出台,为建立国有资本经营预算制度提供法律保障。国资委是最为合适的国有资本经营预算编制主体,预算编制的前提是首先要恢复国有资本经营预算收益收缴制度。国资委以国有资产经营机构的财务预算报告为基础,根据国有经济布局和产业结构战略性调整的要求,对国有资产运营进行整体规划,合理编制国有资本经营预算。

Discussion on Constructing State-owned Capital Management Budget

State-owned capital management budget is the important way that state-owned assets supervision and administra- tion fulfils the national owner's responsibility,and a important tool that the governments adjust the state-owned economy's distribution and structure,and a measure that the government assesses the state-owned capital's management.The Law of State-owned Assets should be promulgated as soon as possible,which can offer state-owned capital budget system the legal support.SASAC(State-owned assets supervision and administration commission of the state council)is the appropriate principal part to work out the budget.The premise to work out the budget is that the income of state-owned capital man- agement should be resumed firstly.According to the requirements of state-owned economy distribution and industrial struc- ture adjustment,SASAC makes out the whole state-ownad assets management and state-owned capital management budget reasonably on the basis of the financial reports of state-owned assets management corporations.