The Research On State-owned Capital Operation Budget Management

With the advancement of reform of state-owned enterprises,state-owned capital operation budget as the important content of the reform of the state-owned enterprises,since 2007,after years of practice,has been preliminarily established a set of state-owned capital operation budget management mechanism,the important role of state-owned enterprise management level continuously emerging,of the value of state-owned assets to bring very great.But with the continuous development of era,a new round of state-owned enterprises reform,great changes have taken place in the environment,the existing state-owned capital operation budget management mode exposed many problems,the serious influence to the effect of the work.Especially since the third plenary session of the 18 th,the more urgent task of the reform of state-owned enterprises,it presents more state-owned capital operation budget management to request,in this context,further theoretical research on the subject,clear main problem of state-owned capital operation budget management,and make effective improvement countermeasures,it became an important issue in the field of the reform of state-owned enterprises.This paper choose state-owned capital operation budget management through the research of this subject on the basis of "to ask questions,analyze and solve problems," the integrated use of literature study,case studies,combined with state-owned capital operation budget management related theory,finance,management,economics and other disciplines of knowledge,through various channels to gather information,discusses the causes to the Hubei provincial central enterprises exist in the implementation of the budget management of state-owned capital operation process and problems,around these problems and causes put forward the concrete policy of state-owned capital operation budget management.Firstly,the research background and significance,literature review,research method and train of thought,etc.are discussed in this paper,raises the research topic,to master the subject ofbasic research,expounds the basic ways of writing,clarify the thinking of writing.Then the article to the related concepts and basic theory has carried on the detailed elaboration,the key for assets and capital,state-owned assets,state-owned capital,budget management,and other core concepts defined,this paper discusses the content of the state-owned capital operation,objectives,principles,comparative analysis of the capital budget and state-owned capital operation budget,related theory,summarizes the state-owned capital operation budget system to master the writing need to use the specific theoretical basis.Then for state-owned capital operation budget management experience for reference analysis,respectively from the domestic and foreign experience two dimensions has carried on the concrete discussion.Then is the case analysis of the central enterprises in Hubei Province as well as the procedure and the mode of state-owned capital management budget is introduced in this paper,an in-depth analysis of the reasons behind the concrete problems of state-owned capital management budget and the problems.Finally put forward from the scientific establishment of the state-owned capital management budget,improve the state-owned capital income collection system,strengthen the state-owned capital management budget expenditure management,establish a supervision mechanism and so on several aspects to improve the budget management of state-owned capital operation strategy.