基于国家治理的国有资本经营预算机制构建

    摘 要：在全面推进国家治理体系和治理能力现代化的背景下，研究了国有资本经营预算改革问题。通过论证国有资本经营预算发挥国家治理效应方式和具体途径，指出国有资本经营预算改革的核心是建立国有资本经营预算法人预算制度。法人预算制度应包括治理结构、治理机制和预算体系组成的预算治理结构和运行机制。应当建立国有资本经营决策权、经营权、监督权三权分立的治理结构和相应的治理机制。而建立国有资本经营全面预算体系，应包括国有资本经营预算资产负债表、利润表、现金流量表、国有资本权益变动表以及附注等。最后，对国有资本经营预算法人预算制度改革的实现路径提出了具体建议。  
    关键词：国家治理；国有资本经营预算；法人预算制度；治理结构；整合预算；全面预算
    Budget Mechanism Construction for State-owned Capital Operation Based on National Governance 
    YANG Kezhi& DU Haixia 
    Abstract：Under the background of promoting comprehensively the modernization of national governance system and governance capability, combined with the reality of deepening the supervision over the state-owned capital and the reform of the state-owned enterprises (SOE), this paper studies the reform in the budget of the state-owned capital operation. First, it demonstrates the way and path how the budget of the state-owned capital operation has the effect of national governance. Then, on that basis, it puts forward an idea that the key to the budget reform in the state-owned capital operation is to establish a corporate budget system in the state-owned capital operation budget. The corporate budget system in the state-owned capital budget includes: the governance structure of the separation of powers such as the decision-making power, the management right and the supervision right of the state-owned capital operation; the governance mechanism of budget democracy, budget rule of law and budget consolidation; and the comprehensive budget system in the state-owned capital operation composed of its balance sheet, profit statement, cash flow statement, statement of changes in the rights and interests of the state-owned capital, etc. Finally, this paper proposes the concrete suggestion on the path to realize the reform in the corporate budget system in the state-owned capital operation budget. 
    Key Words：national governance; budget of state-owned capital operation; corporate budget system; governance structure; integrated budget; comprehensive budget 
    基金项目：国家社会科学基金重大项目(14ZDA027);北京市社会科学基金重大项目(15ZDA51)；北京市社会科学基金项目(15JGC161)。 
    作者简介：杨克智(1983—)，男，江西樟树人，北京工商大学商学院讲师，博士，研究方向为国有资产管理、资本市场与会计信息等；杜海霞(1975—)，女，山东东营人，北京财贸职业学院立信会计学院教授，博士，研究方向为内部控制、会计信息质量等。 
    期刊责编：王沈南
     

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