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伴随我国城市化与社会经济全面发展形势下,我国已为此环境构建出权责分明、分工合作的国有资本经营预算管理体制及工作内容,其主要管理部门由财政部、国资委及国有企业三部分组成,形成相互协调、相互监督之势。但是,在地方预算管理过程中,往往因为缺乏科学预算编制,且无法形成有效三者相互监督,从而造成国有资本收益收缴工作难以进行。为此本文重点分析在财政监督之下,国有资本经营预算管理工作的有效开展,并确保国有资本经营预算工作的长远发展。
With the urbanization and comprehensive socio-economic development of our country, our country has constructed a state-owned capital management budget management system and work content for this environment with a clear division of responsibilities and rights and responsibilities. Its major management departments include the Ministry of Finance, the SASAC and the state-owned enterprises Part of the formation of mutual coordination and mutual supervision of the trend. However, in the process of local budget management, it is often difficult to collect the proceeds from the state-owned capital because of the lack of scientific budgeting and the inability to form an effective supervision between the three. Therefore, this paper focuses on the effective implementation of the state-owned capital management budget management under the financial supervision and ensures the long-term development of state-owned capital management budget.