Research On Legal Issues Of The Budget Of State-owned Capital

China is a socialist country which based on socialist public ownership of the means of production,and state-owned assets takes up a dominant position in the total assets of the community.Therefore,it holds the lifeline of the countrys economy. Since the opening reform, all levels of government have being explored the reform mode of Chinese state-owned assets management system, and already developed some unique state-owned asset management mode. Establishing state-owned capital management budget is an important part of state-owned assets management system, firstly proposed in 1993; however, the reform process has been slow due to the constraints of the government supporting reform measures. After the 16th Party Congress, with the good condition of Chinese reform on the socio-economic development, the chances of establishing state-owned capital management budget has become rising.State-owned capital management budget is an important way which represents how state-owned assets supervision and administration agencies fulfill their responsibilities of the investor, and an important tool to adjust the state-owned economic layout and structure, and also an important measure to evaluate as well as examine the state-owned assets management and operation. Therefore, it is of great significance to operation and supervision on state-owned assets. So,this paper takes the definition of the relationship between state-owned capital management budget and public budget, firm financial budget and the social security fund. Further on the basis of the above analysis, it systematically describes the specific content and management process of the state-owner capital management budget.