On The Perfection Of China's State-owned Capital Operation Budget

In the recent years, with the gradually establishment and perfection of socialist market economic system and constant deepening reform and improvement of the state-owned business, state-owned economy and state-owned assets has undergone profound development. State-owned asset management has made dramatically achievements, the efficiency of state-owned economy has improved greatly, the competitiveness of state-owned assets should not be underestimated and the earnings has improved. The amount and value of state-owned capital get a remarkable growth. Therefore, it is placed on the agenda to establish the perfect state-owned capital management budget system. The state-owned capital management budget is that the state acquires state-owned capital profit in the name of owner legally, and distributes the profit. The establishment of state-owned capital management budget system is a significant method for the state-owned assets supervision and administration commission to implement the responsibility of promoters on behalf of the state, and an effective measure to exercise the state-owned capital usufruct right. It is very important to reform the way of government management the state-owned enterprises, realize the separation of the government and enterprise, government and capital, as well as optimize configuration of the state-owned capital and realize the value of state-owned capital.In this article, beginning with the basic concept of State-owned capital, it leads to the significance of state-owned capital managing budget, and the relationship between state-owned capital managing budget, the government public budget and social security fund budget. Through reviewing the state-owned capital managing budget system history of China, it sums up the exploration and practice situation of the central and local state-owned capital managing budget implementation for present, and this paper choose the practice of state-owned capital managing budget system in some pilot cities such as Beijing, Shanghai, Shenzhen and Wuhan, to do empirical research so as to gain the experiences of state-owned capital managing budget system. And then analysis the existing problems of the pilot, including the theory, the preparation system, the execution, the supervision as well as the laws and regulations. Made to improve china's state-owned capital managing 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 managing budget made a number of counter measures and suggestions.