国有资本经营预算及其审计的回顾与拓展

Review and Prospect of State Capital Operations Budget and Its Audit

国有资本经营预算自2007年发展至今,在制度建设与收益规模等方面取得显著成效。围绕其所开展的审计工作亦发挥着建设性作用,持续推进预算编制范围与收益收取比例、明细预算与资金下达等优化。在国有金融资本管理体制改革、国有资本授权经营体制改革背景下,国有资本经营预算审计应适应改革要求,关注国有金融资本经营预算管理制度的健全与落实,推进国有资本收益收缴制度规范及预算透明管理。

Since its development in 2007, the state capital operations budget has achieved remarkable results in terms of system construction and income scale. The audit work carried out around it has also played a constructive role, continuously advancing the optimization of budget preparation scope and revenue collection ratio, detailed budget and fund release. In the context of the reform of the state-owned financial capital management system and the reform of the state-owned capital authorized operation system, the state capital operations budget audit should meet the reform requirements, pay attention to the soundness and implementation of the state-owned financial capital operations budget management system, and promote the standardization of the state-owned capital income collection system and budget transparency management.