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国有资本经营预算绩效评价作为国有资本经营预算工作中一个重要环节,有必要对其分析研究以在实践中指导预算工作。本文从国有资本经营预算的发展历程到预算绩效评价的基本框架,依据已有的理论研究和目前有关完善国有资本经营预算体制的改革形势,在国有企业分类改革的基础上,客观阐述了国有资本经营预算绩效评价的目标、原则、内容,从国企改革的角度提出了国资预算的绩效评价。现有的国资预算绩效评价体系需要在未来的改革中作出修改并逐步完善,形成科学、完备的一套系统。
As an important link in the operation and budget of state-owned capital, the performance evaluation of state-owned capital operation budget is necessary to analyze and study it to guide the budget work in practice. Based on the existing theoretical research and the current reform of the state-owned capital management budget system, based on the classification reform of the state-owned enterprises, this paper objectively expounds the basic framework of the state-owned capital The objectives, principles and contents of the performance evaluation of the operating budget put forward the performance evaluation of the state-owned assets budget from the perspective of state-owned enterprise reform. The current state-owned budget performance evaluation system needs to be revised and gradually improved in the future reform to form a scientific and comprehensive system.