国资经营预算要解决好3个关键问题

• 作 者: 文宗瑜
• 机 构: 财政部财政科学研究所 博士生导师
• 出 处: 上海国资
• 发表日期: 2007年11期
• 关键词: 公共财政预算 经营预算 支出科目 财政预算支出 国有资本经营 思想解放 预算体系 国有资产管理 预算年度 政府预算

国有资本经营预算的作用定位、国有资本经营预算与公共财政预算的关系处理、双预算支出科目的调整及对接,是实施国有资本经营预算要处理好的3个关键问题。这3个关键问题的处理要求思想解放、管理创新、技巧设计为条件。可以说,处理好这3个问题,既是对财政国资部门相关人员一个工作挑战,也是搞好国有资本经营预算管理的一个基本要求。

The role of state-owned capital management budget positioning, the state-owned capital management budget and the public financial budget, dual-budget expenditure subject adjustment and docking, is the implementation of state-owned capital management budget to handle the three key issues. The handling of these three key issues requires ideological emancipation, management innovation, and skill design as conditions. It can be said that handling these three issues is not only a job challenge to the relevant personnel in the state-owned financial sector, but also a basic requirement for managing the state-owned capital management budget.