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基于政府资产负债表或国家资产负债表弥补的国有资本价值预算实施 被引量:3

Implementation of State-Owned Capital Value Budget Based on Government Balance Sheet or National Balance Sheet
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摘要 面对财政紧平衡及地方财政没有盈余的常态,较大支出缺口与较大债务违约极易诱发重大风险。加快实施国有资本价值预算而建立经常性权益储备,在复合预算中相应设置“经常性权益”预算科目,打造政府或国家收支平衡调节的“蓄水池”,及时增加政府权益或国家权益,维持政府信用评级、国家信用评级,积极并主动防范重大风险爆发。 In the face of tight fiscal balance and the normal situation of no surplus in local finance,big expenditure gap and large debt default are very easy to induce major risks.It is necessary to accelerate the implementation of the state-owned capital value budget and establish regular equity reserves,set up the budget subject of regular equity in the compound budget accordingly,create a reservoir for the adjustment of the balance of payments of the government or the country,so as to timely increase the government’s equity or national equity,maintain the government’s credit rating and the sovereign credit rating,and actively prevent the outbreak of major risks.
作者 文宗瑜 Wen Zongyu
出处 《财政研究》 CSSCI 北大核心 2023年第2期43-52,共10页 Public Finance Research
关键词 国有资本经营预算 国有资本价值预算 经常性权益储备 State-Owned Capital Operating Budget State-Owned Capital Value Budget Regular Equity Reserve
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