China's State-Ownde Capital Operation Budget Expenditure Management And Performance Evaluation

Government public budget,social security budget and state-owned capital operation budget constitute basic framework of government double-entry budget of China.The foundation of state-owned capital operation budget expenditures management system has vital significance to the improvement of state asset management system,of the government budget framework,to the protection of state asset investor's legitimate rights and interests,to the adjustment of the state economy layout and industrial structure.This article from the start with the basic theory, analysis of the state-owned capital and state assets and capital budgets and state-owned capital operation budget and other related concepts.The analysis of the relationship of the state-owned capital operation budget and the government's public budget and social security budget.But compared with government public budget and social security budget,the state-owned capital operation budget management involves more theory breakthrough and method innovations,so some practical problems such as cognition, technology,and law need to be solved.Central government and local governments are actively exploring and practicing state-owned capital operation budget management,experiment of state-owned capital operation budget management has been made in Shanghai,Shenzhen,Beijing,Wuhan, and other cities.This paper constructs a state-owned capital operation budget of the Performance Evaluation System by learning from the public budget performance evaluation method,and has given weight by using AHP(AHP) of the indicators in the index system.Finally,we evaluate the state-owned capital operation budget performance by using Efficacy Coefficient Method.The full text is divided into four parts,the first part is introduction,this part describes the research background,the significance of research,reviewed the relevant documents and papers at home and abroad,and other innovations.The second part describes the major relevant theory of state-owned capital operation budget as a starting point.The third part describes the brief introduction of China's state-owned capital operation budget expenditure management experience.The fourth part constructs the performance evaluation index system of China's state-owned capital operation,and give indicators weight using of the AHP.Finally,we evaluate the state-owned capital operation budget performance by using Efficacy Coefficient Method.In the last chapter, this article has carried on the summary to the real diagnosis research process,and had pointed out this research significance and the existence insufficiency,and pointed out further studies direction.