Study Of Issues Related To State-owned Capital Management Budget Build

In 1980's China focused on the research of governmental double-entry budget. It is prescribed in the Budget Method Implementation Regulation issued by State Council in Nov. 1995 that the budgets of different level governments weaved out according to the form of the double-entry budget, divided into government public budget, state owned assets management budget, social security budget and other budgets. In the Enterprise State Owned Assets Supervision and Administration Temporary Regulation issued by State Council, in May, 2003, it prescribes the responsibility and status of the State Owned assets supervision and management Dept. Namely it represents the State Council to take the investor's responsibility and supervise and administrate the assets. This objectively makes the state owned assets management budget go smoothly. At present, the Ministry of Finance and State-owned Assets Supervision and Administration Committee of the State Council have made an agreement that the MoF makes out the general budge of state owned capital management, and the Committee makes out the state owned capital management budget of the 155 state-owned enterprises. This paper demonstrates and analyzes the existing difficulties in the building up of the state-owned capital management budget, and gives some ways of overcoming these difficulties.This paper has four parts, the introduction, the theory foundation and meaning of state -owned capital management budget, the existing difficulties in the building up of the state-owned capital management budget and the solution of these problems.Part I :Introduction.In this part, it presents the background and meaning of the research, the current situation of the research in this field home and abroad and its study method and thought, innovation and deficiency.Part II :The theory foundation and meaning of state owned capital management budget. This part introduces the theory foundation of state owned capital management budget, its meaning and imperatives, as well the relationship between the state owned capital management budget and the government public budget.Part III:The existing difficulties in the building up of the state owned capital management budget. The difficulties include the main body orientation, the pattern selection, revenue source, relative account, relative laws deficiency.Part IV:The solutions of these problems. This part gives some solutions to the problems mentioned above, it suggests to establish the investor regulation and the main body, set up the right pattern, modify the distribution regulation and secure the source of the revenue, research and constitute the account check base and modify relative laws and regulations, etc.