从二元财政到一元财政——国有资本财政向公共财政的转变

A Change from the State-Owned Capital Finance to the Public Finance

国有资本财政是我国目前财政体系的重要组成部分,因其作为财政范畴所包含的内在矛盾,必然处于动态变化过程中。随着国有企业改革的逐步深入,国有资本的公共属性将日益明显。国有资本财政最终将被公共财政所同化。

The State-Owned capital finance is an important part of China's finance system, and is necessary on the movement and change. With the deepening of reform in SOEs, State-Owned capital will be turned into public capital, thus the finance system will also change to a public one.