Research On State-owned Capital Management Budget System

Along with the state-owned enterprise reforms to the deep development, specially the new state-owned capital management system's gradual establishment, it is placed on the agenda to establish the perfect state-owned capital management budget system. The perfect one not only is advantageous to state-owned capital management's strengthening, but also has the strategic significance to continue the healthy development to the state economy. This article is based on the analysis of state-owned capital management budget system present situation, takes the financial control correlative theory, the agent theory and the budget theory as the base, researches the state-owned capital management budget system's several key question, including the nature, the main body, the content and the movement mechanism. Its goal lies in providing the theory instruction and the practical value for establishing perfect state-owned capital management budget system.This article firstly locates state-owned capital management budget one kind of national owner finance budget, and its budget main body State-owned Assets Supervision and Administration Commission and the subordinate state-owned capital operating organization by analyzing the reason of creating currently state-owned capital management budget nature and the main body fuzzy, considering current state-owned capital management pattern characteristic and utilizing correlative theory, thus indicates the direction for the below research. Next, it analyzes and appraises situation on experiment site, by absorbing the experience, making up the insufficiency, provides the model for designing the content and the movement mechanism. Once more, on the premise of clearing the design principle and necessarily provided information, the article proposes two levels state-owned capitals management budget content frame including the government revenue and expenditure budget and the financial budget, and carries on the detailed elaboration to the concrete content, the report form and the linkup question. Finally, on the base of clearing the movement principle, according to the movement flow, the article preliminarily designs the establishment and surveillance mechanism, the execution and surveillance mechanism, the examination and critique mechanism, and the guarantee mechanism on the state-owned capital management budget.