构建福建国有资本经营预算管理模式实践与探索.docVIP

构建福建国有资本经营预算管理模式实践与探索 　　【摘要】2007年福建对所出资企业试行国有资本经营预算体系，出台国有资本收益收缴管理办法，但国有资本收益收缴多年来仍未实现，省级国有资本经营预算制度也尚未建立。为此福建需建构国有资本经营预算体系，建立和实现国有资本预算、公共财政预算、社会保障预算三种预算体系，建立国有资本经营预算三级预算编制组织体系，完善规范的国有资本收益收缴制度；在海峡西岸经济区的战略框架下，促进国有资产的保值增值。 　　【关键词】国有资本经营预算;国有资本收益;海峡西岸经济区 　　 　　Practice and Exploration on the Construction of the Fujian’s State-owned Capital Operation Budget Management 　　Zheng Xiaoling 　　(School of Economics，Fujian Normal University，Fuzhou 350007，China) 　　Abstract：Fujian province tried out the state-owned capital management budget system on the state capital invested enterprises and published collection management practices of state-owned capital gains in 2007. But the state-owned capital revenue collection has not yet been achieved over the years and also the provincial state-owned capital operation budget system has not yet established. Therefore, Fujian province has to establish and improve the local state-owned capital operating budget system and three budget systems which are called “the state-owned capital budget”, “public financial budget”, and “the budget system of social security”. Under the strategic framework of the economic zone on the Western Coast of the Taiwan Straits , Fujian province should set up the three levels of budget establishment organization system in the state-owned capital management budget, improve and standardize the collection system for state-owned capital gains, maintain and increase the value of state-owned assets. 　　Key words：state―owned capital management budget; the profit of the state property; economic zone on the Western Coast of the Taiwan Straits 　　 　　国有资本经营预算，是指国有资产监督管理机构依据政府授权，以国有资产出资人的身份依法取得国有资本经营收入、安排国有资本收益支出计划的专门预算。[1] 2007年《国务院关于试行国有资本经营预算的意见》（以下简称《试行意见》）的发布，以及次年中央本级国有资本经营预算的实???，标志着热议多年的国有资本经营预算制度最终得以确认并进入实际操作阶段。根据国务院和国资委的相关指示精神，2006年福建省就开始研究部署国有资本经营预算的编制工作，率先于2007年初结合本省实际制定并出台了《国有资本收益管理暂行办法》等的相关政策文件，重点对部分所出资企业进行模拟试编国有资本经营预算和国有资本经营收益收缴工作。但是近几年来，国有资本收益收缴的工作并没有实质性的展开。为此本文就福建省国有资本经营预算制度的近期实践和建构思路作一简要分析与探讨。 　　 　　一、福建