摘要
国有资本运营的预算监管制度集成就是对国有资本这种经济资源进行配置的规范性制度安排系统的一体化融合。这一制度克服了政府的社会管理者职能和资本所有者职能双重矛盾,明确了国有资本产权主体并实现了产权主体人格化,实现了两权分离和克服了国有资本代理人问题,是一种政府预算监管制度集成和出资人预算监管制度集成以及法人预算监管制度集成,实现了国有资本运营与监管体制的创新。
Budget surveillance and management system integration of national capital running dispenses with the contradiction between the government's functions of social manager and capital owner, clarifies the property right subject of national capital, and solves the problem of separation of power and of national capital agent. Therefore, it is an innovation of national capital running and surveillance and management system.
出处
《广东商学院学报》
2004年第1期69-72,共4页
Journal of Guangdong University of Business Studies
关键词
国有资本运营
预算监管制度集成
出资人预算
法人预算
national capital running
budget surveillance and management system integration
capital provider budget
corporate budget