公共财政框架下的国有资本经营预算研究
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摘要
随着国有企业经营状况的好转,其利润也不断增加,对这一部分利润如何处理,使其有效的发挥作用,近些年来成为一个令人关注的话题。因此,为了更好的利用这部分资金,使其发挥最大的作用,编制国有资本经营预算势在必行。随着国务院有关政策的出台,中央企业已经开始了国有资本经营预算的试点工作,而编制体系中的主体,收支范围等重大问题已经得以明确。然而,各个地方关于编制国有资本经营预算的范围,时间等问题则由各个地方政府自行安排。这就使得各个地方在进行国有资本预算编制的过程中存在着很大的差异,同时也存在着很多问题。本文中作者从公共财政出发,首先从理论上分析了在公共财政框架下需要完善国有资本经营预算。接下来,在详细介绍了我国国有资本经营预算试点情况的基础上,全面分析了我国各个试点地区存在的包括理论方面,法规制度方面,编制体系方面,预算执行方面以及预算监督等方面的问题。同时,又借鉴了美国、法国、俄罗斯和新加坡关于国有资本预算的经验。提出了完善我国国有资本经营预算,需要从进一步加强有关理论研究,完善有关的法规制度,规范编制体系,提高预算执行的效率,做好收益收缴工作,重视监督工作,完善其他配套措施等方面进一步改进,为我国国有资本经营预算的完善提出了一些对策和建议。
With the operation of state-owned enterprises improved, increasing its profits, how to deal with this part of the profit to make it play an effective role, in recent years become a topic of concern. Therefore, in order to better take advantage of this part of the funds to play the role of the largest state-owned capital operating budget is imperative. With the introduction of the policy of the State Council, the central enterprises have already started the state-owned capital operating budget of the experimental work, and the preparation of the main system, the scope of major issues such as balance of payments has to be clear. However, for the preparation of all local state-owned capital operating budget of the scope, timing and other issues from the various local governments to make their own arrangements. This makes all the local state-owned capital in the process of budgeting significant differences exist at the same time there is a lot of problems. The author is in the public finances, the first analysis in the framework of public finances need to improve the state-owned capital operating budget. Next, the details of China's state-owned capital operating budget on a pilot basis, a comprehensive analysis of all the pilot areas in China, including laws and regulations, the establishment of system, the process as well as aspects of the implementation of the middle. At the same time, learn from the United States, France, Japan, Russia and Singapore on the state-owned capital management system experience. Made to improve China's state-owned capital operating budget, the need to improve laws and regulations relating to the preparation of system, do a good job in the work of revenue collection, emphasis on supervision of practical issues that need attention, as well as other complementary measures such as further improvements, for China's state-owned capital implementation of operating budget made a number of countermeasures and suggestions.
With the operation of state-owned enterprises improved, increasing its profits, how to deal with this part of the profit to make it play an effective role, in recent years become a topic of concern. Therefore, in order to better take advantage of this part of the funds to play the role of the largest state-owned capital operating budget is imperative. With the introduction of the policy of the State Council, the central enterprises have already started the state-owned capital operating budget of the experimental work, and the preparation of the main system, the scope of major issues such as balance of payments has to be clear. However, for the preparation of all local state-owned capital operating budget of the scope, timing and other issues from the various local governments to make their own arrangements. This makes all the local state-owned capital in the process of budgeting significant differences exist at the same time there is a lot of problems. The author is in the public finances, the first analysis in the framework of public finances need to improve the state-owned capital operating budget. Next, the details of China's state-owned capital operating budget on a pilot basis, a comprehensive analysis of all the pilot areas in China, including laws and regulations, the establishment of system, the process as well as aspects of the implementation of the middle. At the same time, learn from the United States, France, Japan, Russia and Singapore on the state-owned capital management system experience. Made to improve China's state-owned capital operating budget, the need to improve laws and regulations relating to the preparation of system, do a good job in the work of revenue collection, emphasis on supervision of practical issues that need attention, as well as other complementary measures such as further improvements, for China's state-owned capital implementation of operating budget made a number of countermeasures and suggestions.
引文
[1]叶振鹏,张馨.国有资产财政概述—双元财政系列讲座之七.福建财会,1995,(1):11-12
[2]李燕.论建立我国国有资本经营预算制度.中央财经大学学报,2004,(02):1-4
[3]谢茂拾.国有资本运营的预算监管制度集成问题探讨.广东商学院学报,2004,(01):69-70
[4]杨华,梁彦军.关于建立国有资本经营预算制度的探讨.国有资产管理,2005,(1):57-58
[5]冯瑞菊.国有资本经营预算编制中的博弈关系初探.经济经纬,2005,(3):130-131
[6]邓子基.略论国有资本经营预算.地方财政研究,2006,(01):9-10
[7]彭建国.国有资本经营预算制度有望出台.瞭望,2006,(24):34-35
[8]吴样云.建立国有资本经营预算的若干思考.当代财经,2005,(4):33-34
[9]文宗瑜,刘微.国有资本经营预算要关注并解决的若干重大问题.经济研究参考,2008,(4):25-26
[10]郭宝林.构建公共财政模式下的国有资本经营预算制度.商场现代化,2007,(7):387-388
[11]彭成洪.论公共财政框架下的国有资产收益管理.广东财经职业学院学报,2002,(1):20-21
[12]詹健.试析公共产品理论与公共选择理论的关系.科技创新导报,2008,(28):153-154
[13]叶振鹏,张馨.国有资产财政概述—双元财政系列讲座之九.福建财会,1995,(3):20-25
[14]王明珠.现代产权理论与中国产权制度特征探析.商场现代化,2008,(34):250-251
[15]乔秀权,宋金玲,刘建.国有资本经营预算是以产权理论为基础的.经济研究参考,2007,(66):13-14
[16]张国慧,吴作章,王建志.五省市国有资本经营预算制度试行情况的调查.地方财政研究,2006,(09):49-50
[17]北京市国资委.北京市国有及国有控股企业负责人经营业绩考核暂行办法.www.bjgzw.gov.cn,2008-2-2
[18]赵尔军.上海、深圳、北京、武汉、广州五城市开展国有资本经营预算工作的情况及启示.会计之友,2007,(11):44-45
[19]深圳市国资委.关于深圳市属国有企业国有资产收益管理暂行规定的通知.www.szgzw.gov.cn,2006-10-18
[20]武汉市国资委.武汉关于全面开展国有资产经营预算工作的通知.www.whgzw.gov.cn,2002-10-30
[21]武汉市国资委.武汉市国资委出资企业负责人经营业绩考核暂行办法.www.whgzw.gov.cn,2006-7-17
[22]武汉市国资委.浅议国有资本经营预算制度的会计基础.国有资产管理,2007,(3):42-43
[23]江苏省国资委.江苏省省属企业主要负责人年度经营业绩考核暂行办法.www.szgzw.gov.cn,2007-8-22
[24]杨志宏.国有资本经营预算运行过程中需注意的问题.地方财政研究,2008,(9):36-37
[25]吴立振,安国涛.浅论我国国有资本预算管理体制的构建——基于发达国家的经验.价值工程,2008,(06):148-149
[26]A Alesina,R Perotti.Budget Deficits and Budget Institutions.Fiscal Institutions and Fiscal Performance,1999,(2):54-55
[27]JC Stein.Rational Capital Budgeting In An Irrational World.Journal of Business,1996,(5):87-88
[28]JM Poterba.Budget Institutions and Fiscal Policy in the US States.American Economic Review,1996,(6):22-23
[29]Keiko SAKURAI.Analysis on Budget System.Legal Analysis of Budget System,2001,(10):65-67
[30]Khan.Are accruals mispriced?Evidence from tests of an intertemporal capital asset pricing model.Journal of Accounting and Economics,2008,(45):55-77
[31]Morton Pincus,Shivaram Rajgopal,Mohan Venkatachalam.The Accrual Anomaly International Evidence Working Paper.The University of Iowa,2005,(5):78-79
[32]Hirshleifer Hou.Accruals and NOAanomalies Risk or mispricing?.OhioState University WorkingPaper,2005,(12):44-46
[33]AdrianBuckley.InternationalCapital Budgeting.Prentice Hall,1996,(2):12-14
[34]黄衍电,黄文达.推行国有资本经营预算的现实意义及其政策建议.地方财政研究,2007,(8),4-5
[35]高剑鸣.美国加利福尼州预算编制.财会研究,2004,(02):58-59
[36]叶振鹏.国有企业改革与财政.财政研究,2007,(05):10-11
[37]侯志平,吴作章.构建辽宁国有资本经营预算体系的实践与探索.地方财政研究,2008,(11):43-44
[38]文宗瑜.国有资本预算与公共财政预算及社保基金预算的关系.国有资产管理,2005,(7):37-38
[39]文宗瑜,刘微.国有资本经营预算如何与公共收支预算对接.财政研究,2008,(1):27-28
[40]杨旭荣.推行国有资本经营预算前期准备工作的思考.现代审计,2008,(06):73-74
[41]文宗瑜,刘微.国有资本经营预算要关注并解决的若干重大问题.经济研究参考,2008,(4):27-28
[42]Schultze Charles.The Balanced Budget Amendment:Needed? Efective?.National Tax Journal,1995,(4):12-15
[43]张伟,吴涓.国有资本经营预算的组成、编制原则及内容.经济研究参考,2005,(7):15-16
[44]庄伟.加强国有资本经营预算管理有关问题的思考.中国财经信息资料,2009,(3):1-3
[45]王景升.编制国有资本经营预算亟待解决的四个问题.财务与会计,2008,(12):58-59
[46]唐现杰,王兰.黑龙江省国有资本经营现状与对策.黑龙江社会科学,2006,(06):70-71
[47]卢淑艳,刘永泽.国有资本收益管理的实践与思考.财政研究,2006,(10):71-72
[48]Wildavsky Arron.The Politics of the Budgetary Process.Little Brown,1964,(5):15-16
[49]AlanUpchurch.ManagementAccounting.FinancialTimesPitmanPublishing,1998,(5):63-75
[50]黄庶.构建公共财政推动国企改革.财税与会计,2001,(10):12-13
[51]刘丽君.我国公共财政预算改革势在必行.中国总会计师,2007,(2):16-17
[2]李燕.论建立我国国有资本经营预算制度.中央财经大学学报,2004,(02):1-4
[3]谢茂拾.国有资本运营的预算监管制度集成问题探讨.广东商学院学报,2004,(01):69-70
[4]杨华,梁彦军.关于建立国有资本经营预算制度的探讨.国有资产管理,2005,(1):57-58
[5]冯瑞菊.国有资本经营预算编制中的博弈关系初探.经济经纬,2005,(3):130-131
[6]邓子基.略论国有资本经营预算.地方财政研究,2006,(01):9-10
[7]彭建国.国有资本经营预算制度有望出台.瞭望,2006,(24):34-35
[8]吴样云.建立国有资本经营预算的若干思考.当代财经,2005,(4):33-34
[9]文宗瑜,刘微.国有资本经营预算要关注并解决的若干重大问题.经济研究参考,2008,(4):25-26
[10]郭宝林.构建公共财政模式下的国有资本经营预算制度.商场现代化,2007,(7):387-388
[11]彭成洪.论公共财政框架下的国有资产收益管理.广东财经职业学院学报,2002,(1):20-21
[12]詹健.试析公共产品理论与公共选择理论的关系.科技创新导报,2008,(28):153-154
[13]叶振鹏,张馨.国有资产财政概述—双元财政系列讲座之九.福建财会,1995,(3):20-25
[14]王明珠.现代产权理论与中国产权制度特征探析.商场现代化,2008,(34):250-251
[15]乔秀权,宋金玲,刘建.国有资本经营预算是以产权理论为基础的.经济研究参考,2007,(66):13-14
[16]张国慧,吴作章,王建志.五省市国有资本经营预算制度试行情况的调查.地方财政研究,2006,(09):49-50
[17]北京市国资委.北京市国有及国有控股企业负责人经营业绩考核暂行办法.www.bjgzw.gov.cn,2008-2-2
[18]赵尔军.上海、深圳、北京、武汉、广州五城市开展国有资本经营预算工作的情况及启示.会计之友,2007,(11):44-45
[19]深圳市国资委.关于深圳市属国有企业国有资产收益管理暂行规定的通知.www.szgzw.gov.cn,2006-10-18
[20]武汉市国资委.武汉关于全面开展国有资产经营预算工作的通知.www.whgzw.gov.cn,2002-10-30
[21]武汉市国资委.武汉市国资委出资企业负责人经营业绩考核暂行办法.www.whgzw.gov.cn,2006-7-17
[22]武汉市国资委.浅议国有资本经营预算制度的会计基础.国有资产管理,2007,(3):42-43
[23]江苏省国资委.江苏省省属企业主要负责人年度经营业绩考核暂行办法.www.szgzw.gov.cn,2007-8-22
[24]杨志宏.国有资本经营预算运行过程中需注意的问题.地方财政研究,2008,(9):36-37
[25]吴立振,安国涛.浅论我国国有资本预算管理体制的构建——基于发达国家的经验.价值工程,2008,(06):148-149
[26]A Alesina,R Perotti.Budget Deficits and Budget Institutions.Fiscal Institutions and Fiscal Performance,1999,(2):54-55
[27]JC Stein.Rational Capital Budgeting In An Irrational World.Journal of Business,1996,(5):87-88
[28]JM Poterba.Budget Institutions and Fiscal Policy in the US States.American Economic Review,1996,(6):22-23
[29]Keiko SAKURAI.Analysis on Budget System.Legal Analysis of Budget System,2001,(10):65-67
[30]Khan.Are accruals mispriced?Evidence from tests of an intertemporal capital asset pricing model.Journal of Accounting and Economics,2008,(45):55-77
[31]Morton Pincus,Shivaram Rajgopal,Mohan Venkatachalam.The Accrual Anomaly International Evidence Working Paper.The University of Iowa,2005,(5):78-79
[32]Hirshleifer Hou.Accruals and NOAanomalies Risk or mispricing?.OhioState University WorkingPaper,2005,(12):44-46
[33]AdrianBuckley.InternationalCapital Budgeting.Prentice Hall,1996,(2):12-14
[34]黄衍电,黄文达.推行国有资本经营预算的现实意义及其政策建议.地方财政研究,2007,(8),4-5
[35]高剑鸣.美国加利福尼州预算编制.财会研究,2004,(02):58-59
[36]叶振鹏.国有企业改革与财政.财政研究,2007,(05):10-11
[37]侯志平,吴作章.构建辽宁国有资本经营预算体系的实践与探索.地方财政研究,2008,(11):43-44
[38]文宗瑜.国有资本预算与公共财政预算及社保基金预算的关系.国有资产管理,2005,(7):37-38
[39]文宗瑜,刘微.国有资本经营预算如何与公共收支预算对接.财政研究,2008,(1):27-28
[40]杨旭荣.推行国有资本经营预算前期准备工作的思考.现代审计,2008,(06):73-74
[41]文宗瑜,刘微.国有资本经营预算要关注并解决的若干重大问题.经济研究参考,2008,(4):27-28
[42]Schultze Charles.The Balanced Budget Amendment:Needed? Efective?.National Tax Journal,1995,(4):12-15
[43]张伟,吴涓.国有资本经营预算的组成、编制原则及内容.经济研究参考,2005,(7):15-16
[44]庄伟.加强国有资本经营预算管理有关问题的思考.中国财经信息资料,2009,(3):1-3
[45]王景升.编制国有资本经营预算亟待解决的四个问题.财务与会计,2008,(12):58-59
[46]唐现杰,王兰.黑龙江省国有资本经营现状与对策.黑龙江社会科学,2006,(06):70-71
[47]卢淑艳,刘永泽.国有资本收益管理的实践与思考.财政研究,2006,(10):71-72
[48]Wildavsky Arron.The Politics of the Budgetary Process.Little Brown,1964,(5):15-16
[49]AlanUpchurch.ManagementAccounting.FinancialTimesPitmanPublishing,1998,(5):63-75
[50]黄庶.构建公共财政推动国企改革.财税与会计,2001,(10):12-13
[51]刘丽君.我国公共财政预算改革势在必行.中国总会计师,2007,(2):16-17
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