建立国有资本经营预算制度研究-管理科学与工程专业论文.docxVIP

中央企业国有资本经营预算制度框架在遵循国有资本经营预算 中央企业国有资本经营预算制度框架在遵循国有资本经营预算 制度设想基本原则的同时，重点论述了中央企业国有资本经营预算 支出管理，包括成立专家评审委员会具体负责国有资本经营预算支 出项目的审核，成立项目库，供国资委批准时参考，同时辅以科学 规范的报批程序和支出监督、评价和约束体系，保证中央企业国有 资本经营预算支出符合既定原则。 关键词 国有资本，经营预算，中央企业 ABSTRACTNational ABSTRACT National Capital Managing Budget(NCMB)is the special budget that SASAC，being the national capital owner，obtains profits of the national capital and plans the expenditures．Building NCMB origins in“Build public budget and state—owned assets budget’，which was written in 1 993 by CCE In 2003，the decision of CCP’s Central committee about perfecting socialism market economymoved“build national capital managing budget’． Subsequently,the central committee and State Council timely advanced that build NCMB as soon as possible．Under the new system of state-owned assets supervision and management，NCMB is the substantial content that SASAC fulfils investor’S duty and takes the income right，and also the important means to adjust the national economic layom and structure．So，NCMB have great effect on deepening the reform of state-owned assets management system and perfecting the national budget system． In this thesis，there are material analyzing，abroad review,as well as some field research．First，the author reviews and analysis the reform process of national budget management system，the background of combination budget’S and NCMB’S advance，and SO illuminate the requirement and meaning．Second，the author summarizes the experiences of Beijing，Shanghai，Guangdong，Jilin， and Shenzhen，by researching NCMB’S experiments in these cities． On these bases．the thesis makes a conclusion that the organization units，the units，the items of income and expenses，organization process and expense management are key factors ofbuilding NCMB．At the end of this part,by using the experiences of foreign state—owned assets management and budget management the author assumes the content of NCMB and plan the framework of central enterprise’ NCMB． The framework mainly il