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一、引言 1993年党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》提出了建立政府公共预算和国有资产经营预算的要求。1995年《预算法》明确规定“各级政府预算按照复式预算编制,分为政府公共预算、国有资产经营预算、社会保障预算和其他预算”。2003年党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》更为明确地提出“建立国有资本经营预算制度”。2003年国务院国资委成立后,将推动建立国有资本经营预算制度,真正落实出资人的收益权作为重要工作目标。经过与相关部门的认真研究和协商,国务院于2007年9月发布了《关于试行国有资本经营预算的意见》
I. Introduction The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System” passed by the Third Plenary Session of the 14th Central Committee of the CPC in 1993 sets forth the requirements for establishing a government public budget and a state-owned asset management budget. The “Budget Law” of 1995 clearly stipulates that “the budgets of governments at all levels should be prepared in accordance with the compound budgets and be divided into the government public budgets, the state-owned assets management budgets, the social security budgets and other budgets.” The Decision of the Central Committee of the Communist Party of China on Some Issues Concerning the Improvement of the Socialist Market Economy System passed by the Third Plenary Session of the 16th CPC Central Committee in 2003 set forth more clearly the “establishment of a state-owned capital management budget system.” After the establishment of the SASAC in 2003, it will promote the establishment of a state-owned capital management budget system and truly implement the investor’s right to revenue as an important work objective. After careful study and consultation with related departments, the State Council released in September 2007 the Opinions on Piloting the State-owned Capital Operational Budgets