国有资本经营预算是政府以国有资本所有人身份依法取得经营收入、安排支出的一种专门预算,是对政府在一个财政年度内国有资本收支活动进行价值管理和分配的工具,反映了国有资本所有者与经营者之间的收益分配关系,其实质是探索对国有资本的有效管理方式。国家作为国有资本投资者依法取得收益,是应当享有的权利,也是建立国有资本经营预算制度的基础。不同国家对国有企业的管理模式存在明显差异。美国和法国实行“双层次”的管理模式,即国有资产 The state-owned capital management budget is a special budget for the government to obtain operating income and arrange expenditure in accordance with the law as the owner of state-owned capital. It is a tool for managing and allocating the value of government revenues and expenditures of state-owned capital within a fiscal year. It reflects that all state-owned capital The essence of the distribution of income among managers and operators is to explore ways to effectively manage state-owned capital. As a state-owned capital investor, the state gains from its law is the right to be enjoyed and also the basis for establishing a state-owned capital management budget system. Different countries have obvious differences in the management mode of state-owned enterprises. The United States and France implement the “double-layered” management model, namely, state-owned assets