国有资本经营预算支出结构研究综述

A Review of Expenditure Structure of State-owned Capital Operating Budget

为了顺利实施国有资本经营预算,不仅要做好国有资本收益的收取工作,更要做好国有资本收益再分配工作。近年来学术界关注并围绕国有资本经营预算支出导向、支出形式、与公共预算支出范围的界限、绩效评价与监督等方面作了深入探究。本文在广泛搜集整理相关文献的基础上对国有资本经营预算支出结构相关理论成果进行梳理分类和述评,以期对国有资本经营支出预算研究的深化、国有资本经营预算制度的完善有所裨益。

In order to carry out state-owned capital operating budget,it is necessary not only to collect state-owned capitalincome,but also to make the redistribution of state-owned capital income. In recent years,the academic circles have paid close attention to expenditure guide of the state-owned capital operating budget,the form of expenditure,the boundaries of public budget expenditure,and performance evaluation and supervision. Based on extensive relevant literatures,this paper classifies and reviews the relevant theoretical achievements of expenditure structure of the state-owned capital operating budget,with a view to deepening the study of state-owned capital operating expenditure budget and improving the state-owned capital operating budget system.