The Analysis On Bring The Beijing Enterprise Of The Public Institution Into State-owned Capital Budget Management

Since the implementation of the "Opinions of the State Council on Trial Operation of the State-owned Capital Management Budget" in 2007,the state-owned enterprises supervised by the SASAC and enterprises affiliated to various ministries and commissions,including large and medium-sized state-owned enterprises in various provinces and municipalities,have been gradually included in the state-owned capital management budget.After years of implementation,remarkable results have been achieved.However,over the years,a large number of small-scale funded enterprises in public institutions have not been included in the budget management of state-owned capital.Under the background of a slowdown in fiscal revenue growth and the gradual exposure of public-funded enterprises,how to establish and improve the state-owned capital budget management system for the enterprise of the public institution has important practical significance.First of all,this paper sorts out the historical evolution of China's state-owned capital budget management policy environment,the concept and objectives of the state-owned capital operating budget implemented at this stage,including the main body,approval procedures,levels,and the results achieved over the years.Secondly,the paper introduces the definition,classification,and historical background of China's public-funded enterprises at the current stage.Taking the data of 80 enterprises invested by Beijing municipal institutions as an example,using the data analysis from the structure of these enterprises,the corporate finance and the enterprises human resource and other aspects,a comprehensive and thorough analysis of the status quo,revealing the need for its incorporation of state-owned capital budget management.Finally,with reference to the existing state-owned capital budget management system,combined with the characteristics of funded enterprises in Beijing municipal-level institutions,this paper studies the management mechanism,income and expenditure management,and appraisal system about the enterprise of the public institution into state-owned capital budget management.