浅议我国国有资本经营预算制度.docVIP

本科毕业设计（论文） 题目：浅议我国国有资本经营预算制度 教学单位： 经济管理一系 专 业： 会计学 学 号： 1009061455姓 名： 指导教师： 2014 年 5月建立国有资本经营预算社会主义市场经济体制国有资产整体运营效益国有资产所有者权益国有资产管理部门职能作用的发挥关键： Abstract Chinese government made it clear that to establish a new system of state-owned asset management - the central government and local government on behalf of the States responsibility to fulfill the investor enjoys the owners equity. Establishment of state-owned capital operation budget system, can contribute to improving the socialist market economic system, the state-owned assets to improve overall operational efficiency and maintenance of the owners equity of state-owned assets, to play on the functional role of state-owned assets management department is also very beneficial. In short, the establishment of the system, is an important measure to achieve rational use of internal resources, help to improve management, strengthen internal controls and improve management. In this paper, the concepts elaborated this system first, then elaborated establishment of the system, the system in Jiangsu Province, Shenzhen, Shanghai, comparative analysis of the situation by the pilot line system, then find out where the problem system, Finally, the solution according to the problem, and thus improve the system. Key Words: State-owned assets; State-owned capital; State-owned capital management budget system 目录 1 绪论 1 1.1 研究背景和意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 国内外研究情况 1 1.2.1 国内研究情况 1 1.2.2 国外研究情况 2 1.3 研究内容与框架 3 2 我国国有资本经营预算制度的概述 4 2.1 国有资本经营预算制度相关概念 4 2.1.1 国有资本 4 2.1.2 国有资本经营与国有企业经营 4 2.2 国有资本经营预算内涵 4 2.2.1 是一种新型的预算管理体制 5 2.2.2 是一种新国有资本经营管理方式 5 3 国有资本经营预算制度的建立 6 3.1 指导思想 6 3.2 编制原则 6 3.3 编制主体及其主要职责 6 3.3.1 两层次的编制主体 6 3.3.2 编制主体的主要职责 7 3.4 国有资本经营预算管理的运行流程 7 4 国有资本经营预算试点情况分析 8 4.1 国有资本经营预算的内容方面 8 4.2 国有资本经营预算的运行机制方面 8 5 国有资本经营预算制度中存在的问题 11 5.1 收益征缴比例的确定及管理 11 5.2 编制主体不明确 11 5.3 主体分工不明确 13 6 完善国有资本经营预算制度的措施 14 6.1 建立规范的国有资本收益收缴制度 14 6.2