Local State-owned Assets Business Budget System Framework Research

The report of the NO. 16 Party Congress raise a claim of establish the new system of state-own assets management, that is, adhering to the premise of state-owned estate. they should give full play to the initiative of central and local authorities. The state should makelaws and regulations, and set up the system of state-owned assets management-central andlocal government represent the country to fulfils the duties of assents-owner, and enjoy the unity of owners' rights and interests, obligations and responsibilities, and combine the management of, assets, human resources and business. To implement the gist of the document, we should found and perfect the new pattern of state-owned assets, which accord, with the demands of market economy. This pattern includes three levels that are state-owned assets management organizations and state-owned assets business company and state ventures exclusively with one's own investment holding and joining venture. Guaranteeing the state-owned assets pledge in value and rise in value from the system of the organization. Among this pattern implementing state-owned assets budget is an important link, which guarantee the establishment and effective function of state-owned assets management system. As an important composition of state-owned assets management system, state-owned assets business budget system should join with it.So far. in the field of theory research, there is few literature of inquiring into the state-owned assets budget system. Even if there are some which research this system, the scope is too limited, and without specific budget methods and procedures. Under the state-owned assets management system from state-owned assets committee to assets holding and business company to state-owned ventures and state-owned holding ventures, it should establish classified state-owned assets business budget, that is local government state-owned assets management budget, state-owned assets business company and state-owned authorized enterprises, state-owned assets budget, and state-owned enterprises business budget. Local state-owned assets business budget system and state-owned assets business budget is still on the stage of exploration and research, many state-owned enterprises and state-owned authorized business units haven't established and amplify enterprise budget system, distance from the state-owned assets management budget system which adjust to the establishment of state-owned assets business budget new system. The duty is very tough and arduous.The key research point of this dissertation is to explore the local government's state-owned assets budget system and to establish a set of methods and procedures, which correspond with the practical characteristics of state-owned assets operations, and solve certain main theory and practical problems. The main research points are municipal local government state-owned assets business budget research, the comparison and choice of local state-owned assets enterprises budge designing methods, the research of state-owned authorized enterprises budget, classified budget responsibilities of principal body and definition of rights, giving consideration to both budget laws, and enterprises laws, seeking the combination of infelicity and flexibility of budget.