福建省企业国有资本经营预算管理的实践与成效

Practice and Effect of State-owned Capital Management Budget Management in Fujian Province

从企业国有资本的概念和内涵入手,列举国有资本经营预算的理论基础,涵盖预算管理理论、产权理论、委托代理理论、双元财政理论。福建省在企业国有资本经营预算管理制度建设及实践方面不断探索,取得了构建国有资本经营预算管理体系、增强国有企业的经营效率、有效防止国有资产的流失、推进预算绩效评价并强化评价结果应用的显著成效。

Starting from the concept and connotation of state-owned capital, the theoretical basis of state - owned capital management budget is included, covering budget management theory, property rights theory, principal - agent theory, and dual - finance theory. In the management of state - owned capital management budget, Fujian Province has achieved remarkable results in building a state - owned capital management budget management system, enhancing the operational efficiency of state- owned enterprises, effectively preventing the loss of state-owned assets, promoting budget performance evaluation, and strengthening the application of evaluation results.