摘要
对上市公司财政补贴的规制越来越成为政府和社会关注的焦点。目前,已实施三年的新《预算法》并未改变上市公司低效率利用财政补贴的现状。我国的预算法对上市公司财政补贴的规定较少,财政补贴信息不透明,缺乏补贴监管机制。我国应充分考虑现实国情,并借鉴发达国家的先进做法,从审批、执行、监管等各环节入手,填补上市公司财政补贴相关法律的空白,对上市公司财政补贴实行统一的财政预算制度,构建预算监管机制,完善预算规制程序,严格把控审批和执行程序,保证监管部门的独立性,从而有效提高上市公司利用财政补贴的效率,以促进其更好地发展。
The regulation of fiscal subsidies appropriated to listed companies has become the focus of attention of the government and society. At present, the new Budget Law, which has been implemented for three years, has not changed the current situation of inefficient use of financial subsidies by listed companies. China＇s Budget Law has less regulation on fiscal subsidies for listed companies, and the information on fiscal subsidies is not transparent and lack of subsidy regulatory mechanism. China should fully consider the actual situation and learn from the advanced practices of developed countries, from the examination and approval, implementation, supervision and other links to fill the gap in the relevant laws of fiscal subsidies of listed companies. In order to ensure the independence of the supervision department, we should implement a unified budget system for the fiscal subsidies of listed companies, construct a budget supervision mechanism, perfect the budget regulation procedures, and strictly control the procedures of examination, approval and execution to improve the efficiency of the listed companies to use fiscal subsidies to promote their better development.
出处
《长春金融高等专科学校学报》
2018年第2期93-96,78,共5页
Journal of Changchun Finance College
关键词
财政补贴
上市公司
预算法规制
fiscal subsidies
listed company
regulation of Budget Law
