摘要
我国在建立健全国有资本经营预算制度方面进行了一系列的探索和创新性实践,但风险管理仍是我国企业管理中较为薄弱的环节,阻碍了国有资本经营预算制度的进一步有效实施。本文在概述风险管理理念的基础上,阐述了国有资本经营预算制度的内涵,分析了风险管理与国有资本经营预算的有效融合,并对有效构建基于风险管理的国有资本经营预算制度进行了思考。
China has conducted a series of explorations in establishing and perfecting state-owned capital operating budget system, and has made some innovative achievements so far, but risk management still remains a weak link in business management, which hinders the effective implementation of such system. This paper, based on outlining the concept of risk management, describes in detail the connotation of state-owned capital operating budget, analyzes its effective integration with risk management, and gives some advice on how to construct a feasible state-owned capital operating budget system on the basis of risk management.
出处
《财务与金融》
2014年第3期47-50,共4页
Accounting and Finance
关键词
风险管理
国有资本经营预算制度
全面预算
Risk Management
State-Owned Capital Operating Budget System
Comprehensive Budget
