摘要
将资本性支出纳入国有资本经营预算,符合我国当前经营性国有资产管理体制改革以及财政体制改革的需求。由于资本性支出纳入国有资本经营预算不仅会产生不同预算之间关系的协调问题,而且还将凸显现行预算编制方法与资本性支出制度设计意图之间的冲突,因此,相关制度构建要关注资本性支出与经济建设支出之间关系的协调以及国有资本经营预算支出向其他预算的转移,还应当借鉴零基预算制度改革现行的预算编制方法。
To put capital expenditures into the state-owned capital operating budget is in line with China＇s current operating state-owned assets management system and financial system reform needs, which will not only have the question to coordinate the relationship between different budgets, but also highlight the conflict between the current budgeting method and the design intention of capital expenditure system. In building a related system, we should pay attention to coordination of the capital expenditure and the expenditure on economic construction, as well as budget transfer from the state-owned capital operating budget expenditure to other budgets. More importantly, we should use the zero-based budgeting system for reference and reform the existing budgeting method.
出处
《天津师范大学学报（社会科学版）》
CSSCI
北大核心
2009年第4期32-37,共6页
Journal of Tianjin Normal University(Social Science)
基金
教育部2006年度哲学社会科学研究重大课题攻关项目(06JZD0007)
中国政法大学校级人文社会科学研究项目(06ZFG82004)
关键词
国有资本
经营预算
资本性支出
制度构建
state-owned capital
operating budget
capital expenditure
system construction
