Research On The State-owned Capital Management Budget Mode

With the constant deepening of reform and opening-up, completion of the socialist marketing economy system, and gradual establishment of the modern enterprise system in our country, It is urgently to carry out the reform of the management system of the state-owned assets in our country. Therefore, in order to raise the state-owned assets management and operation efficiency, strengthen state-owned assets operation and supervise, maintain ownership rights and interests to the state-owned assets of our country, It is imperative to set up "the state-owned assets management organization------the state-owned assets management (controllinginterest) company------state-owned individual proprietor-ship enterprises, controlling interestenterprises, and enterprises by shares" three levels state-owned assets management mode, and the new system mode of the state-owned capital management budget based on this.This paper is on the basis of analyzing current situation and reform of the state-owned assets management in our country, with the separation of national double functions of our country and "shunting the taxes and profits" being theoretical foundations, the state-owned capital management budget mode of our country in conformity with it have been put forward. It is analyzed and expatiated on the management budget of the state-owned assets management organization, the state-owned assets management (controlling interest) company, and the state-owned assets authorized operating units (state-owned enterprises) in detail. At the same time, a series of management budget methods, procedures and supervision and examination index systems of budget implementation situation have been set up. Accordingly, the state-owned capital increment is assured from system.To implement the state-owned capital management budget is the important component of the management system reform of state-owned assets in our country, the significant link of ensuring foundation and effective operation of the new state-owned assets management system, crucial action of setting up restriction and incentive mechanism, assuring increment of the state-owned assets, the objective requirement of building up the public financial frame system, perfecting the system of multiple budget of our country at present.The main contributions of this paper rest with: The state-owned capital management budget mode has been proposed;And the supervision and examination index systems of budget implementation situation has been set up based on the mode. Through research in this paper, the bottleneck of the state-owned capital management budget mode has been broken through, the two level flaws of management budget only between the management organization and the management company has been overcome, and the supervision and examination index systems of management budget implementation situation has been perfected.