摘要
在广泛搜集近年来有关资料的基础上,概述国有资本经营预算制度的研究背景、涵义与特征、目标与依据、架构与模式、编制主体与监管体系、现状与问题、思路与政策建议等问题,勾画了国有资本经营预算制度理论体系的初步框架。
Based on the related data widely acquired in recent years, this paper summarizes the research background, connotation and characteristic, objective and basis, framework and pattern, main body and supervision system, actuality and problems, and idea and political suggestion of the operation budget system of state-owned capital, and draws the initial outline of the theoretical system of the operation budget system of state-owned capital.
出处
《重庆理工大学学报(社会科学)》
CAS
2007年第11期1-9,共9页
Journal of Chongqing University of Technology(Social Science)
关键词
国有资本经营
预算制度
框架
模式
operation of state-owned capital
budget system
framework
pattern