关于加强国有资本经营预算资金管理的有关思考--以中央文化企业为例

Thoughts on Strengthening the Budget Fund Management of State-Owned Capital Operation-A Case Study of Central Cultural Enterprises

文章以中央文化企业为例,阐述国有资本经营预算的意义,回顾十余年来中央文化企业国有资本经营预算改革发展历程和取得的成就,提出健全和完善中央文化企业实施国有资本经营预算的对策建议:(1)必须坚持把社会效益放在首位、社会效益和经济效益相统一的政治导向;(2)建立规范、有效的中央文化企业国有资本经营预算管理体系;(3)在不断深化改革中健全和完善国有资本经营预算管理制度。

Taking central cultural enterprises as an example,this paper expounds the significance of state-owned capital management budget,it reviews the reform and development process and achievements of state-owned capital management budget of central cultural enterprises over the past ten years,and puts forward countermeasures and suggestions to improve and perfect the implementation of state-owned capital management budget of central cultural enterprises:(1)it is a must to give prime consideration to social effects and integrate social benefits with economic benefits;(2)establish a standardized and effective budget management system for state-owned capital operation of central cultural enterprises;(3)improve the budget management system for state capital operations in the course of deepening reform.