Stated-owned Capital Managing Budget System Preparation Research

With the establishment of socialist market economic system as well as the deep reform of financial system and of State-owned capital management system, some deep-rooted structural imbalances in the economic life become the problems which should be faced and dealt with carefully during further deepening reform. These issues such as the governmental investment and finance system, the operation of returns of state-owned capital and of its efficient supervision requires our government to change the traditional ways of economic governance and to separate the government's functions of social manager from its ownership of state-owned asset. Our government should set up state-owned capital operational budget with its identification as the ownership of state-owned capital in order to reflect its operating condition and to assure its value preservation and increment together with its planned reinvestment. In recent years, the state-owned assets management system reform has been a hot issue of national concern. Although the state-owned assets management system reform had been made some progress, the entire economic system and the requirements of transition still have a long way, in practice the various outstanding problems is endless still. Under the new system of state-owned assets supervision and management, national capital managing budget is the substantial content that the state-owned assets supervision and administration agency fulfils investor's duty and takes the income right, and also the important means to adjust the national economic layout and structure. So, national capital managing budget has great effect on deepening the reform of state-owned assets management system and perfecting the national budget system. In this article, standardized research methods are used. Beginning with the basic concept, through reviewing the state-owned assets management system reform history of China, this article leads to the objectives and significance of national capital managing budget .then, based on the analysis of state-owned capital managing budget system present situation, takes the financial control correlative theory, the budget theory, the system theory as the base, researches the key question of state-owned capital management budget system, including the nature, the main body, the content ,methods and the movement mechanism. Its goal lies in providing the theory instruction and the practical value for establishing perfect state-owned capital managing budget system. This article chooses the practice of state-owned capital operational budget system in some pilot cities such as Shanghai, Shenzhen, Jilin, and Beijing to do empirical research so as to generalizes gain and loss of the system of State-owned capital operational budget. Based on this generalization and the enterprise budget theories, the article will focuses on the illustration of the contents and basic frames of state-owned capital operational budget system and seeks how to realize the budgetary balance. From beginning to end, the paper is a completed process from theoretical research to the form of solving problem specifically. The research on state-owned capital managing system by adopting systematology theory is different from the existing relevant research on the point and idea of analyzing problems, is more overall than existing related research and is much closer to the practice in research system and scope. The theoretical system demonstrated in this article can affords some lessons to the innovation and practice of state-owned capital managing budget as well as the theoretical foundation.