State-owned Capital Management Budget Design And Research

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 country's economy. Since the opening reform, all levels of government have being explored the reform mode of China's 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 China's reform on the socio-economic development, the chances of establishing state-owned capital management budget are increasing mature, and the community's voice 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 state-owned capital management budget as a start. Then, it makes clarification 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-owned capital management budget.This paper is divided into four chapters. Chapter 1: "Introduction." This chapter briefly introduces the research background, significance and main content. Chapter 2: "Theoretical research on state-owned capital management budget." This chapter first defines some concepts, then starts to delve into the necessity and practical significance of establishing state-owned capital management budget. Chapter 3: "The relationship between public budget, firm financial budget, social security fund and state-owned capital management budget." This chapter deals primarily with the relationship between state-owned capital management and public budget, firm financial budget and social security fund. Chapter 4: " State-owned capital management budget revenue & expenditure and process." The full text of this chapter is the key contents in this paper. Firstly it detailed analyzes China's state-owned capital management budget items with the specific contents. Secondly, it systematically describes the every aspect of state-owned capital management budget processes. Finally, it also proposes some issues about establishment of the state-owned capital management budget.