国有资本预算制度的构建目标、原则与基本框架

State-owned Capital Budgeting System Goal,Principle and Basic Framework of Construction

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。

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.