我国地方政府国有资本经营预算管理问题研究
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摘要
作为政府复式预算的重要组成部分,国有资本经营预算管理,是指在政府的授权下,国有资产监督管理机构依据相关的法律法规和政策条文,对国有资本经营预算所进行的一系列计划、编制、组织、实施、评价、监督和调节的管理活动。它承担着经济调节、资金筹集、资金分配和综合反映国民经济发展状况等职能。建立健全国有资本经营预算管理体系,是社会主义市场经济发展的客观需求,是进一步促进政府职能转变、推进公共财政建设的客观需要,更是实现国民经济战略性调整和实行资源优化配置的有效工具。
自从改革开放以来,我国国有资本经营管理体制的改革,经历了“企业自主权改革”—“承包经营责任制的改革”—“企业经营责任制改革”到“深化产权制度改革”四个阶段。特别是在国有企业改革进一步深化、国有资本经营管理体制得以初步确立的背景下,如何建立完整、科学、合理的国有资本经营预算管理体制成为了学术界普遍关注的问题,并逐步被纳入政府的议事日程。
2007年9月国务院下发了《关于试行国有资本经营预算的意见》,该意见进一步明确了国有资本经营预算的收支范围,对预算的编制、审批、执行做出了明确规定,甚至明确了各单位、各部门的职责分工。该《意见》规定,从2008年开始,中央本级国有资本经营实施预算管理。该意见的出台,标志着中央企业国有资本经营预算从试点阶段进入正式实施阶段。
由于我国国有资本经营预算正式实施时间较短,无论是在理论上还是在实践中都出现了一些新的需要解决的问题。例如：理论方面,需要进一步研究国有资本经营预算与公共预算的关系与衔接；在法规制度方面,各个省市区并没有实行统一的政策,在某些方面差异还比较大；从编制体系上来说,各个试点地区执行不同的收支范围和收缴比例；从预算的执行来看,收益收缴面临困境,且各个地区关于账户如何管理仍然存在巨大的差异；从监督机制来看,对于“由谁来实施监督”、“谁有权来进行监督”这个问题,目前并没有统一的共识；在技术层面,预算会计方法、预算科目划分、政府预算会计与企业财务会计衔接等问题都有待解决。国有资本经营预算体系的建构是一个不断发展的动态的过程,内容涉及多个方面,目前在实践上刚刚展开。在上述情况下,论文的选题不仅能够丰富国有资本经营预算管理的理论研究,还有利于推进我国国有资本经营预算管理不断走向完善,更能对我国地方政府的国有资本经营预算管理的实践提出具有实践指导意义的管理措施和建议。
本文在《国务院关于试行国有资本经营预算的意见》精神指导下,在系统梳理国内外相关研究的基础上,阐明了国有资本经营预算的理论基础,明确了国有资本经营预算的职能定位,厘清了国有资本预算与政府公共预算、社保基金预算、企业财务预算之间的关系；在回顾我国国有资本经营预算制度确立过程的同时,本着理论联系实际的研究思想和原则,立足于实践,以上海市为例,对我国地方政府国有资本经营预算管理实践做了实证性分析,详细介绍、对比了上海国有资本经营预算管理在2008年以前和以后的不同做法和特点,对其取得的成效进行了总结和提炼；接着分析了我国地方政府国有资本经营预算管理存在的主要问题与薄弱环节,并在此基础上提出了完善我国地方政府国有资本经营预算管理的建议。
The budget management of state-owned capital operation is an important part of the government duplex budget. It is refer to a series management activities that the state-owned assets supervision and administration institution make according to relevant laws, regulations and policy provisions in the government authorization in the government authorization. These management activities included the planning, preparation, organization, implementation, evaluation, monitoring and regulation. It bears many functions such as economic regulation, fund raising, the allocation of funds and comprehensive reflection of national economic development status. To establish and improve the budget management system of state-owned capital operation is the objective needs of the socialist market economy. It is also the objective need to promote the transformation of government functions and push forward the construction of public finance. Furthermore, it is also an effective tool to realize strategic adjustment of the national economy and resources optimization allocation.
Since the reform and opening up, China's state-owned capital management system reform has experienced four stages:"enterprise autonomy reform", "contracted responsibility system reform"," enterprise management responsibility system reform" and "deepening the property rights system reform". Especially in the background that the state-owned enterprises reform has deepened and the state-owned capital management system has been initially established, how to build a complete, scientific, reasonable budget management system of state-owned capital operation has become the academic issue of common concern, and this problem is gradually be incorporated into the government's agenda.
In September 2007, the file was formally issued by state council which name was "the opinion of the state council on formal trial implementation of state-owned capital management budget". This opinion further clarified the payment scope of the state-owned capital management budget. It made specific provisions of the budget preparation, examination and approval and execution. Even more, it identified the responsibilities of all units and departments. It also stipulated that the state-owned capital management of the central level would implement the budget management from 2008. The comments implied that the budget management of state-owned capital operation in the central enterprise from the pilot stage into the formal implementation stage.
Because it was not so long for our country state-owned capital management budget, there are some new problems which need to be solved whether in theory or in practice. For example:In theory, we need to further research the connection between the budget of state-owned capital operation and the government public budget; In the laws and regulations system, each province and city had not a unified policy; From the prepare system, each pilot areas had different collection and payment scope and scale; From the implementation of the budget, revenue collection had some troubles, and there is huge difference in each region on how to manage the account; From the supervision mechanism, now there is no uniform consensus on the issue of" who will implement supervision " and "who has the right to supervise"; At the technical level, many problems remained to be solved such as the budget accounting method, budget items division, and the connection between the government budget accounting and enterprise financial accounting. The construction of the budget management system of state-owned capital operation is a dynamic process of continuous development, it involves many aspects, and now it just starts in practice. In the situation, the thesis topic not only makes the theory research of the budget management of state-owned capital operation rich, but also makes the budget management of state-owned capital operation improve constantly. Further more, it can put forward some practical management measures and suggestions to the budget management practice of our local government's state-owned capital operation.
By the spiritual guidance of the "the opinion of the state council on formal trial implementation of state-owned capital management budget" and on the basis of combing the domestic and foreign relevant research, the meaning of this paper lies in:clarified the theoretical basis of the state-owned capital management budget, cleared the positioning of the budget of state-owned capital operation, cleared the relationship between the budget of state-owned capital operation and other kinds of budget. It reviewed the establishment process of the budget management system of Chinese state-owned capital operation, and at the same time, in line with the ideas of theory with practice, this paper empirically analyzed the state-owned capital management practices of local government, introduced the state-owned budget management practices of shanghai before and after 2008, summarized and refined the successful experiences in shanghai; and then analyzed the existing main problems and weaknesses of the budget management of our local governments state-owned capital operation. At last, the suggestions to perfect the budget management of our local governments state-owned capital operation were carried out.
自从改革开放以来,我国国有资本经营管理体制的改革,经历了“企业自主权改革”—“承包经营责任制的改革”—“企业经营责任制改革”到“深化产权制度改革”四个阶段。特别是在国有企业改革进一步深化、国有资本经营管理体制得以初步确立的背景下,如何建立完整、科学、合理的国有资本经营预算管理体制成为了学术界普遍关注的问题,并逐步被纳入政府的议事日程。
2007年9月国务院下发了《关于试行国有资本经营预算的意见》,该意见进一步明确了国有资本经营预算的收支范围,对预算的编制、审批、执行做出了明确规定,甚至明确了各单位、各部门的职责分工。该《意见》规定,从2008年开始,中央本级国有资本经营实施预算管理。该意见的出台,标志着中央企业国有资本经营预算从试点阶段进入正式实施阶段。
由于我国国有资本经营预算正式实施时间较短,无论是在理论上还是在实践中都出现了一些新的需要解决的问题。例如：理论方面,需要进一步研究国有资本经营预算与公共预算的关系与衔接；在法规制度方面,各个省市区并没有实行统一的政策,在某些方面差异还比较大；从编制体系上来说,各个试点地区执行不同的收支范围和收缴比例；从预算的执行来看,收益收缴面临困境,且各个地区关于账户如何管理仍然存在巨大的差异；从监督机制来看,对于“由谁来实施监督”、“谁有权来进行监督”这个问题,目前并没有统一的共识；在技术层面,预算会计方法、预算科目划分、政府预算会计与企业财务会计衔接等问题都有待解决。国有资本经营预算体系的建构是一个不断发展的动态的过程,内容涉及多个方面,目前在实践上刚刚展开。在上述情况下,论文的选题不仅能够丰富国有资本经营预算管理的理论研究,还有利于推进我国国有资本经营预算管理不断走向完善,更能对我国地方政府的国有资本经营预算管理的实践提出具有实践指导意义的管理措施和建议。
本文在《国务院关于试行国有资本经营预算的意见》精神指导下,在系统梳理国内外相关研究的基础上,阐明了国有资本经营预算的理论基础,明确了国有资本经营预算的职能定位,厘清了国有资本预算与政府公共预算、社保基金预算、企业财务预算之间的关系；在回顾我国国有资本经营预算制度确立过程的同时,本着理论联系实际的研究思想和原则,立足于实践,以上海市为例,对我国地方政府国有资本经营预算管理实践做了实证性分析,详细介绍、对比了上海国有资本经营预算管理在2008年以前和以后的不同做法和特点,对其取得的成效进行了总结和提炼；接着分析了我国地方政府国有资本经营预算管理存在的主要问题与薄弱环节,并在此基础上提出了完善我国地方政府国有资本经营预算管理的建议。
The budget management of state-owned capital operation is an important part of the government duplex budget. It is refer to a series management activities that the state-owned assets supervision and administration institution make according to relevant laws, regulations and policy provisions in the government authorization in the government authorization. These management activities included the planning, preparation, organization, implementation, evaluation, monitoring and regulation. It bears many functions such as economic regulation, fund raising, the allocation of funds and comprehensive reflection of national economic development status. To establish and improve the budget management system of state-owned capital operation is the objective needs of the socialist market economy. It is also the objective need to promote the transformation of government functions and push forward the construction of public finance. Furthermore, it is also an effective tool to realize strategic adjustment of the national economy and resources optimization allocation.
Since the reform and opening up, China's state-owned capital management system reform has experienced four stages:"enterprise autonomy reform", "contracted responsibility system reform"," enterprise management responsibility system reform" and "deepening the property rights system reform". Especially in the background that the state-owned enterprises reform has deepened and the state-owned capital management system has been initially established, how to build a complete, scientific, reasonable budget management system of state-owned capital operation has become the academic issue of common concern, and this problem is gradually be incorporated into the government's agenda.
In September 2007, the file was formally issued by state council which name was "the opinion of the state council on formal trial implementation of state-owned capital management budget". This opinion further clarified the payment scope of the state-owned capital management budget. It made specific provisions of the budget preparation, examination and approval and execution. Even more, it identified the responsibilities of all units and departments. It also stipulated that the state-owned capital management of the central level would implement the budget management from 2008. The comments implied that the budget management of state-owned capital operation in the central enterprise from the pilot stage into the formal implementation stage.
Because it was not so long for our country state-owned capital management budget, there are some new problems which need to be solved whether in theory or in practice. For example:In theory, we need to further research the connection between the budget of state-owned capital operation and the government public budget; In the laws and regulations system, each province and city had not a unified policy; From the prepare system, each pilot areas had different collection and payment scope and scale; From the implementation of the budget, revenue collection had some troubles, and there is huge difference in each region on how to manage the account; From the supervision mechanism, now there is no uniform consensus on the issue of" who will implement supervision " and "who has the right to supervise"; At the technical level, many problems remained to be solved such as the budget accounting method, budget items division, and the connection between the government budget accounting and enterprise financial accounting. The construction of the budget management system of state-owned capital operation is a dynamic process of continuous development, it involves many aspects, and now it just starts in practice. In the situation, the thesis topic not only makes the theory research of the budget management of state-owned capital operation rich, but also makes the budget management of state-owned capital operation improve constantly. Further more, it can put forward some practical management measures and suggestions to the budget management practice of our local government's state-owned capital operation.
By the spiritual guidance of the "the opinion of the state council on formal trial implementation of state-owned capital management budget" and on the basis of combing the domestic and foreign relevant research, the meaning of this paper lies in:clarified the theoretical basis of the state-owned capital management budget, cleared the positioning of the budget of state-owned capital operation, cleared the relationship between the budget of state-owned capital operation and other kinds of budget. It reviewed the establishment process of the budget management system of Chinese state-owned capital operation, and at the same time, in line with the ideas of theory with practice, this paper empirically analyzed the state-owned capital management practices of local government, introduced the state-owned budget management practices of shanghai before and after 2008, summarized and refined the successful experiences in shanghai; and then analyzed the existing main problems and weaknesses of the budget management of our local governments state-owned capital operation. At last, the suggestions to perfect the budget management of our local governments state-owned capital operation were carried out.
引文
①参见FASB. Statements of Financial Accounting Concepts No.6,1985, par.25
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