Perfection Of Legal System Of State - Owned Capital Management Budget

The legal system for the state-owned capital management budget is an innovation of our budget management system. On one hand, its own continuous development and improvement promotes the reform of China’s state-owned enterprises;on the other hand,it largely improves the enhancement of our budget management system. However, our current theory on state-owned capital budget system is still in the preliminary stage of exploration, the terms of reference for the reasonable distribution of state-owned capital operation budget organization. For instance,how to scientifically define its scope, establish a scientific and reasonable audit oversight mechanisms and so on,which we deserve further analyzed and discussed.This paper is divided into four chapters. The first part introduces the theoretical basis of the legal system for state-owned capital management budget,including related concepts, objectives and basic principles, and in-depth analysis of the relationship between the state capital budget and the general public budget. The second chapter reviews the legal rules of state-owned capital budget and my analysis. The third chapter analyses deficiencies of the legal system of state-owned capital management budget,which relates the division of budget organization permission, the scope of the budget, budget oversight, and the system separated from the government budget system analyzes.The forth chapter, separate budgeting organizations from implementation organization, expand the scope of state-owned capital management budget, and independence audit and supervision to develop the law system; and strengthen the connection of the state-owned capital budget and the general public budget to achieve its fundamental goal,which is to achieve the improvement of national treatment and the universal access of reform and development.