关于编制国有资产经营预算的探讨

A Probe into Working out a Budget of State-Owned Assets

编制国有资产预算必须遵循支出、市场、数量和对应四个准则 ,收入方面划分为经营收益、资产转换、信用性、特许权和转移性收入 ,支出方面划分为资本性、费用性、债务性、转移性和其他支出。其预算平衡应特别注意公共预算结余转入 ,公共预算专项拨款 ,国有资产经营预算对社会保障预算的专项拨款和债务等几个问题。改革国家原有预算制度、建立新的国有资产经营预算的目的在于将政府一般职能与资产占有、使用。

The expenditure,market,and quantity and correspondence should become the four standards followed in working out the budget of state owned assets.Its income account composes of operational revenue,asset exchange,creditability,franchise and transferred revenue,and its expenditure consists ofcapital,cost,debt,transfer and other small items.A special focuses in the budget balance should be onthe surplus of public budget,the special funds of public budget,debt,special funds for social security from operational budget of state owned asset,and so on.The purpose for changing the original national budget into a new one lies in separating the administrative affairs of government from the asset possession,asset use and asset operation carried out by government.