我国国有资本经营预算的监督问题研究——基于新《预算法》的分析视角

Research on Supervision of State-owned Capital Operation Budget in China Based on the Analysis of the New Budget Law

国有资本经营预算作为全口径预算下的四本预算之一,近年来其收入和支出受到社会的广泛关注。虽然在新《预算法》的法律框架约束下,国有资本经营预算监督得到了很大改善,但在预算编制、执行、决算评价过程中仍然存在着监控不足等问题,文章针对这些监控不足等问题,从明确监督主体职责、开展全程动态监督、完善预算绩效管理流程方面提出了新的对策选择。

As one of the four budgets of full-caliber budget,the revenue and expenditure of the stateowned capital management budget have been paid more and more attention in recent years.Although constrained by the legal framework of the new Budget Law,the supervision of state-owned capital operating budget has been greatly improved.However,there are still some blind spots in the process of budget preparation,execution and final accounts evaluation.In view of these blind spots,a new governance path is proposed in the management process by clarifying the responsibility of the supervisor,carrying out the whole process of dynamic supervision and improving the budget performance.