摘要
公共预算和国有资本经营预算是我国预算体系的两大重要组成部分,两者既相互独立又相互依存。公共财政和国有资本财政的职能范围是确定两种预算运行区间的依据。由于公共预算和国有资本经营预算在性质、职能、活动领域等方面都存在差异,这必然决定了二者有着各自不同的运行区间。文章在归纳公共财政和国有资本财政区别的基础上对公共预算和国有资本经营预算的收支结构及其规模进行分析,以期对二者的运行区间有较为清晰的认识。
As two important constituents of our budget system,public budget and state-owned capital management budget are both independent and interdependent each other.The functions of public finance and national capital finance are the basis to decide their operations.The differences in nature,function,activity areas between public budget and state-owned capital management budget determine their different operations.In order to have a relatively clear understanding about the operations of the two budgets,this paper analyzes the expenditure structure and scale of public budget and state-owned capital management budget based on the induci differences between public finance and national capital finance.
出处
《当代经济管理》
2009年第11期55-58,共4页
Contemporary Economic Management
基金
国家社科基金项目<公共财政框架下的省域国有资本经营预算研究>(08BZZ037)阶段性成果
关键词
公共预算
国有资本经营预算
运行区间
public budget
state-owned capital management budget
operation range