Research On The Management Of State-owned Capital Budget Under The Framework Of Public Finance

The paper's central topic is about construction of state-owned capital management budget. On the ground of current discussions and practice about state-owned capital management budget, the paper focuses on the orientation of reform of state-owned capital management budget. In addition, it tries to set up a public finance framework of state-owned capital management budget which is suited to our country's conditions.The paper tries to resolve three core issues of state-owned capital management budget and finds out keys to these questions. First, in the framework of public finance, what is the position of the theory of state-owned capital management budget? The paper is to begin with history of theories of state-owned capital management budget. Then it discusses the status and direction of reform of state-owned capital, especially from"Dual Finance"model. Moreover, it raises the public direction of state-owned capital according to our country's current reform process of public finance. Second, how to coordinate the relationship of public budget, the state-owned capital management budget and social security fund in the framework of public finance? The paper discusses the relationship of public budget, the state-owned capital management budget and social security fund in the framework of public finance from the perspective of government multiple budget and the link of the reform of state-owned enterprises. Furthermore, it raises how to use"Control Orientation"of the four important principles of modern public budget( annual principle; the principle of comprehensiveness; the principle of consistency; the principle of strict) which suit China's reality to standardize the unified balance among the three relations. Last, how to construct state-owned capital management budget under the framework of public finance? The paper discusses the construction of state-owned capital management budget according to the particularity of state-owned capital management budget and the model of government's multiple budget. What is more, the paper is not only putting forward the construction of a proposed multi-year integration of the strategic adjustment of state-owned capital plan and annual budget model, but it also discusses the specific system construction of state-owned capital management budget from aspects of the budget preparation, budget implementation and budget supervision.