A Study On The Financial Management System Of The State-owned Capital

The Finance of our country has taken on the double management functions of social economic and state-owned capital for a long time. The mixing of the two functions has caused financial "offside" coexisting with "omission", which not only hinders the constructing process of Public Financial system in our country, but also leads to the national capital management with problems of poor efficiency, bad competitiveness, serious deposit and generous loss, etc. The causes lie in the profound questions of the management system of the state-owned assets.On thinking of these realistic problems, the thesis researches the state-owned assets management system from financial angle, and puts forward the concept of financial management system of the state-owned capital. The concept is the generic terms of each basic system which is about the property right system building of the state-owned capital and the dividing, restricting of the financial right of responsibility, right and profit, etc. The financial management system of the state-owned capital includes three main aspects of financial organization system, financial decision system and financial control system. Strengthening the study of the financial management system of the state-owned capital and structuring its new-type is the basic way to complete current management system of the state-owned assets, advance our country's public financial institution and improve management efficiency of the state-owned capital.On absorbing forefather's relevant research results. The thesis analyses problems in traditional financial management system of the state-owned capital, then constructs the new system of financial administration of the state-owned capital of our country in two steps. The first step is to construct the financial management theory of the state-owned capital which is the theoretical foundations of the financial management system of the state-owned capital, including the basic principles, characteristics, the subject, the object, the rules and the goal, etc. The second step is to construct concrete thoughts of the new system, including the framework of the system, decision-making mechanism, incentive and constraint mechanism, performance measuring mechanism and so on, then realized the financial management system of the state-owned capital from theoretically structuring to actually building.