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1、 安安 徽徽 大大 学学 硕士学位论文硕士学位论文 我国国有资本经营预算制度研究我国国有资本经营预算制度研究 On State-owned Capital Operating Budget System in China 姓姓 名名 江江 莹莹 学科专业学科专业 经济法学经济法学 研究方向研究方向 财税法财税法 指导教师指导教师 华国庆华国庆 教授教授 完成时间完成时间 20092009 年年 4 4 月月 目目 录录 摘摘 要要 . I AbstractAbstract II 引引 言言 . 1 一、国有资本经营预算制度的一般分析一、国有资本经营预算制度的一般分析 . 2 （一）国有资本经营
2、预算的概念、特征和性质 2 （二）国有资本经营预算制度的内涵及其建立的必要性 9 二、我国国有资本经营预算试点评述二、我国国有资本经营预算试点评述 13 （一）我国国有资本经营预算试点的情况 . 13 （二）我国国有资本经营预算试点中存在的问题 . 18 （三）我国国有资本经营预算试点中存在问题的原因分析 . 21 三、我国国有资本经营预算制度完善的对策建议三、我国国有资本经营预算制度完善的对策建议 25 （一）我国国有资本经营预算制度构建的原则 . 25 （二）我国国有资本经营预算立法模式的选择 . 27 （三）我国国有资本经营预算制度构建的具体设想 . 28 （四）建立与国有资本经营预算相
3、关的配套制度 . 34 结结 语语 39 参考文献参考文献 40 致致 谢谢 44 攻读硕士学位期间发表的学术论文目录攻读硕士学位期间发表的学术论文目录 45 I 摘摘 要要 国有资本经营预算最初是从复式预算的角度提出来的，它与政府公共预算、 社会保障预算共同组成了我国复式预算体系。所谓国有资本经营预算，是指经 权力机关批准的，综合反映预算年度内国有资本运营状况的国有资本收支计划。 它是专门针对经营性国有资产的新型复式预算形式，是政府以国有资产所有者 身份依法取得经营性国有资产收入、安排国家出资企业经营性支出的专门预算。 上世纪 90 年代，上海、深圳、北京等地率先试点国有资本经营预算，虽然取
4、得 了一些成功经验，但也存在诸多问题。目前， 预算法还未涉及国有资本经营 预算的内容， 企业国有资产法的规定也不够具体，我国尚未形成完整的国有 资本经营预算制度框架。建立和实施国有资本经营预算制度，统筹用好国有资 本收益，是完善社会主义市场经济体制的一项重要举措，对于深化国有企业收 入分配制度改革、增强政府 宏观调控能力 、合理配置国有资本、促进企业技术 进步、提高企业核心 竞争力 ，都具有十分重要的意义。 随着国有资本经营预算试点在中央企业中全面展开，对于国有资本经营预 算制度的研究，不仅是推进我国复式预算改革的必然要求，也是完善预算法律 体系的逻辑延伸。然而，国内目前从法律角度对国有资本经
5、营预算进行研究的 并不多见。有鉴于此，从法律角度研究国有资本经营预算问题就显得尤为必要。 本文从三个方面就国有资本经营预算进行了全面研究。首先，系统阐述国有资 本经营预算的概念、特征和性质，明确建立国有资本经营预算制度的必要性和 重要意义；其次，在广泛搜集近几年来上海、深圳、北京等地试点国有资本经 营预算的相关资料的基础上，总结出这些地方在实际操作中存在的问题，并就 其原因进行了深入分析；最后，重点论述了构建国有资本经营预算制度所应遵 循的原则、具体设想以及配套制度，为今后出台相关的国有资本经营预算立法 提供借鉴，也将有助于在实践中规范和引导国有资本经营预算的有效实施。 关键词关键词：国有资本
6、；预算；国有资本经营预算；政府公共预算 II Abstract In the beginning, state-owned capital operating budget is brought up from the perspective of double-entry budget which consists of government public budget, state-owned capital operating budget and social security budget.State-owned capital operating budget is the rev
7、enue and expenditure plan for state-owned capital,which is approved by the authority and generally reflects the operations of state-owned capital in budget year.It is a new form of double-entry budget,specially for productive state-owned property.It is the special budget that the government,being th
8、e owner of state-owned property,obtains the revenue of productive state-owned property and plans the expenditure of national-funded enterprises in accordance with the law.In 90 th of last century,many cities such as Shanghai,Shenzheng,Beijing have tried out state-owned capital operating budget for t
9、he first time.They gained some successful experience,but also left many problems.At present,because the Budget Law does not involve state-owned capital operating budget and the regulations of the State-owned Property of Enterprise Law are not specific, our country does not form the framework of stat
10、e-owned capital operating budget system.Establishing and implementing state- owned capital operating budget system is an important measure to perfect socialist market economy.It also has great effect on deepening the reform of the distribution of state-owned enterprise revenue,strengthening the capa
11、bility of goverment macro- control,disposing state-owned capital reasonably,promoting the progress of enterprise technology and enhancing core competitiveness of enterprise. Along with the overall test of state-owned capital operating budget in central enterprises,the research on state-owned capital
12、 operating budget system is not only the necessary need for pushing on the reform of double-entry budget,but also the logical extention for perfecting the system of budget law.At present,researches on state-owned capital operating budget from the standpoint of law are very few in our country.In view
13、 of this,it is necessary to do some researches on state-owned capital III operating budget from the angle of law.The paper conducts a comprehensive study on state-owned capital operating budget from three aspects.Firstly,the paper expounds the identification,characteristic and nature of state-owned
14、capital operating budget to identify the necessity and important meaning of establishing state-owned capital operating budget system.Secondly,on the basis of extensively collecting some materials about experiments in some pilot cities such as Shanghai,Shenzheng,Beijing in recent years,the author sum
15、marizes a few of problems in practice,and thoroughly analyses the causes.Finally,the paper focuses on the illustration of the principle, concrete plan and related system about establishing state-owned capital operating budget system.It will provide some suggestions for legislaion about state-owned c
16、apital operating budget, and also contribute to regulate and guide the efficient implementation of state-owned capital operating budget in reality. Key Words: state-owned capital; budget; state-owned capital operating budget; government public budget 引 言 1 引引 言言 经过多年的国有资产管理体制改革与探索，我国国有经济运行的效率有了 大幅度的提高，国有资本的数额及价值也保持稳定的增长趋势。为了有效管理 和运营国有资本，使之更好地发挥作用，服务于全面建设小康社会的总体目标， 中国国务院总理温家宝于 2007 年 5 月 30 日主持召开了国务院常务会议，研究 部署试行国有资本经营预算工作。会议同意财政部、国资委提出的意见，决定 从 2007 年开始在中央本级试行国有资本经营预算，地方试行的时间
