国有资本经营预算法制建设存在的问题

• 作 者: “建立国有资本经营预算制度研究”课题组
• 出 处: 经济研究参考
• 发表日期: 2005年55期
• 关键词: 《预算法》 编制主体 地方预算 决算草案 国有资产收益 国资委 经营预算 法制建设 中央预算 资本经营预算

1.对国有资本经营预算编制、执行主体存在较大的争议。根据我国《预算法》第16条规定,“国务院财政部门具体编制中央预算、决算草案,具体组织中央和地方预算的执行”。同时规定国有资本经营预算是政府复式预算中的一种。这从法律上认可了国有资本经营预算编制主体也为财政部门。但1994年《预算法》颁布时,国资局还隶

1. There is a big controversy over the preparation and implementation of state-owned capital management budgets. According to Article 16 of the Budget Law of the People’s Republic of China, “the financial department under the State Council specifically formulates the central budget and draft final accounts and specifically organizes the implementation of the central and local budgets.” At the same time, it is stipulated that the state-owned capital management budget is one of the government’s multi-purpose budgets. This legally recognized the main body of state-owned capital management budget is also the financial sector. However, when the “Budget Law” was promulgated in 1994, the State-owned Assets Supervision and Administration Bureau also rewarded