Research On Stated-owned Capital Operation Budget System

The system of State-owned Capital Operation Budget is the specification of a series of management activities for State-owned Capital Operation Budget, including planning, preparation, organization, implementation, evaluation, supervision, regulation and so on. As an important part of the Government’s dual budget, it plays an important role in the state-owned assets management, macroeconomic regulation and collecting and allocating financial funds. Establishing a sound system of State-owned Capital Operation Budget, is essential to promote the reform of the fiscal and taxation system, to accelerate the pace of the transformation of government functions, and is conducive to the optimization of state-owned assets, the allocation of resources and strategic structural adjustment, more conducive to advancing the reform of the socialist market economic system, the process is an important way to achieve the target that the state-owned economy and the entire social-economic can development harmoniously.From constructive budget, the predecessor of State-owned Capital Operation Budget, was first proposed in1986, to the State-owned Capital Operation Budget began the trial in a lot of provincial and local, central-level State-owned Capital Management budget also began the trial preparation in2007, the development and evolution of the State-owned capital budget system has gone through a long and tortuous process. After continuous efforts and exploration of the central and local, State-owned Capital Operation Budget theory has matured, and the construction of related systems are maturing, but the reform of State-owned Capital Operation Budget System is related to all aspects of the field of China’s economic, which is a large and complex system engineering, there will be many problems to be solved and improved, there are many places there is room for improvement, there are many issues worth to be studied further.In this paper, on the basis of the systematic combing research, first to clarify the meaning of the State-owned Capital Operation Budget, the theoretical basis and policy basis, and to clear the positioning of the functions of the State-owned Capital Operation Budget, and to clarify the distinction and relationship among State-owned Capital Operation Budget, the government’s public budget and the budget of the social security fund, clear the significance of building a system of State-owned Capital Operation Budget; Followed by analyzing the status of implementation of the State-owned Capital Operation Budget, pointed out the problems that exist about the State-owned Capital Operation budget; Finally, on the basis of the analysis to the problem of the State-owned Capital Operation Budget system, proposed some specific recommendations for further standardizing and improving the system of China’s State-owned Capital Operation Budget.