Research On Stated-owned Capital Operation Budget System

Stated-owned Caital operation Budget System is an essential part of government budget.lt defines that nation will get state-owned capital as an owner by state law and nation will also distribute income so that estimate the revenue and expenditure occured.The study of Stated-owned Caital operation Budget System can not only deepen the reform of state-owned enterprises, but also improve the state-owned management.Besides,the study of Stated-owned Caital operation Budget System can enhance and make contribution in terms of macro-control.In China, Stated-owned Caital operation Budget System improves rapidly and has standed in a new level since ’reforming and opening up’.In December,2002, state-owned assets management system organization represents as a contributor after the decision in the 16th people’s congress of the Chinese communist. In September,2007, the publishment of <The opinions of Stated-owned Caital operation Budget System> represents that Stated-owned Caital operation Budget System has established.After the establishment, it causes provake debate among plenty of experts and scholars which evoke many decisions about how can State-owned capital management organization improve to be a better contributor. This paper will study the process Stated-owned Caital operation Budget System of formation, implement and approvement under the background which mentioned before.It will also discuss the diffcults and stress in supervision system. Besides,this paper will talk about how to improve the Stated-owned Caital operation Budget System and how to provide technical support in order to normative the State-owned capital management budget running smoothly.Due to the establishment of Stated-owned Caital operation Budget System is a complicated systematic project,there are many factors need to be considered,we need to manage the balance of the relationship among the state capital budget and public budget, social security budget, and other budget, In the matter of the Stated-owned Caital operation Budget System itself,we need to design the budget well from the preparation, approval, implementation and adjustment, the supervision management and performance evaluation, division and coordination between each link.Therefore,the main purpose of this paper is to focus on the different and important parts of Stated-owned Caital operation Budget System, by adopting the combination of theory analysis and practical problems of the research methods.There are six parts in my paper. Firstly,the paper is based on the principal-agent theory in modern enterprise theory and property rights theory as the main theoretical, accompany some views from modern budget theory, in order to set up the structure of state-owned capital and explain the inevitability and necessity of the state-owned capital budget management theory and its development. Secondly, based on the theory,I try to make a deep analysis of the problems of the establishment and the examination,approval, execution and adjustment, supervision and evaluation of Stated-owned Caital operation Budget System.The outcome is:The core of the construction of Stated-owned Caital operation Budget System is to explicit the dominant role of drawing up the budget, balancing the structure of income and expenses, promoting the budget supervision and evaluation system.At last, using the above content, I’ve try to make some suggestions for Stated-owned Caital operation Budget System structure.