为什么要加强对“国有资本财政”的研究

Why strengthen the study on the public finance of state-owned assets

从近几年来的研究动态看,无论是财政理论界还是政府财政职能部门,关注的热点大多集中在如何建立“公共财政”上,把单一的“公共财政”作为与我国社会主义市场经济相适应的唯一目标模式。我国是以公有制为主体的国家,存在着面广量大的国有资产,这就决定了国有资产总量中除了非市场赢利性的部分外,还包含了巨额的经营性国有资产,因而我国在市场赢利性的国有经济基础上就必然相应产生“国有资本财政”。因此,由公共财政与国有资本财政所构成的国家财政必然要实行“双重(元)结构财政”模式,这是适应我国经济体制转轨特征和需要的财政运行模式。作为其重要组成部分的国有资本财政是社会主义市场经济的必然选择。加强对国有资本财政问题的研究有利于“双重(元)结构财政”模式的理论建构;有利于巩固我国公有制的主体地位;有利于矫正国有资本财政“越位”与公共财政“缺位”并存的格局;有利于澄清国有资本在市场竞争领域进与退的理论误区。

We've got from recent study that the focus whether in terms of theory or the government department are on how to establish the public finance, and take the public finance as a sole target model to match up with the socialist market economy. China is a country with public ownership as its main body, and there is a large of state-owned assets (SOAs), which includes not only the non-profit parts and also a huge profitable asset. Based on the profitable state-owned economy, the national finance is formed by the dual financial models of public finance and the finance of SOAs, which can match up with the economic transitionn and financial operation. As a vital part of the model, the finance of SOAs is necessary to socialist market economy. Strengthen the study of the finance of SOAs will not only benefit to the establishing of the dual finance model in theoretically, but also benefit to the strengthening the main body of public ownership.