摘要
当前,我国《预算法》及其他财政法律制度文件,均尚未就国有资本经营预算与一般公共预算的衔接问题提供具体、完善的规则指引。具体细则的模糊与缺位一方面使得国有资本经营预算难以完全反映国有资本收益情况,有损国有资本经营预算衔接的经济基础;另一方面则直接致使国有资本经营预算与一般公共预算之间的资金流动过程受到阻碍。为构建起国有资本经营预算与一般公共预算间通畅、高效的衔接渠道,应当首先完善国有独资企业利润上交制度、厘清国有资本经营预算与一般公共预算间的边界,以夯实法律制度构建的基础;其次,则应当明确两本预算间资金双向流转的理论前提,再根据实际预算收支情况设计国有资本经营预算调入一般公共预算的比例,以完善国有资本经营预算与一般公共预算间具体衔接的制度体系。
At present,China's Budget Law and other financial legal system documents have not yet provided specific rules and guidance on the connection between the state-owned capital operation budget and the general public budget.On the one hand,the ambiguity and absence of detailed rules make it difficult for the state-owned capital operation budget to fully reflect the state-owned capital gains,and thus damage the economic foundation of the connection between the state-owned capital operation budget and the general public budge.On the other hand,it directly hinders the flow of funds between the state-owned capital operation budget and the general public budget.In order to build a smooth and efficient connection channel between the state-owned capital operation budget and the general public budget,the first step is to consolidate the foundation for the construction of the legal system by improving the profit handover system for wholly state-owned enterprises and clarifying the boundary between the state-owned capital operation budget and the general public budget;the second step is to clarify the theoretical premise of two-way flow of funds between the two budgets and then design the proportion of state-owned capital operation budget transferred to the general public budget according to the actual budget revenue and expenditure,so as to realize the construction of a specific legal system connecting the state-owned capital operation budget and the general public budget.
出处
《财政科学》
CSSCI
2023年第3期80-90,共11页
Fiscal Science
关键词
预算法定
国有资本经营预算
一般公共预算
预算衔接法律制度
Budget Statutory
State-owned Capital Operation Budget
General Public Budget
The Legal System of Budgets Connecting
