略论国有资本经营预算制度的框架设计和改革思路

现行的复式预算制度仍然局限于计划经济的认识框架,不能全面和真实地反映政府的财政活动范围和变化,实施国有资本经营预算有助于突破复式预算的局限。国有资本经营预算的框架设计应着眼于发挥国有资本所有者的监管职能,强化对国有资产的规范化管理和有效性监督。具体的改革思路是坚持国有资本经营预算与公共财政预算有效衔接,科学界定收入、合理认定支出,确保国有资本保值增值,出资人既不能缺位也不能越位。

The framework design and reform of the budget system of the state-owned capital operation

The current dual budget system is still limited in the framework of the planning economic system, it can not fully and truly reflects the range and changes of the real government financial activities. The operating budget of state-owned capital will break through the limitations of the dual budget system. The framework design for the operation budget of state-owned capital should focus on playing the regulatory functions of state-owned capital owners, and strengthening the standardized management of state-owned assets and the effectiveness of supervision. Specific reform ideas is adhering to effective convergence of the state-owned capital operation budget and public finance budget, defining income scientifically, and determining expenditure reasonably, so as to ensure the state-owned capital preserved and appreciated, and to avoid either vacant or offside of the investor.