| 国有资本经营预算研究述评 |
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| 引用本文： | 杜宁.国有资本经营预算研究述评[J].山东大学学报(哲学社会科学版),2010(3). |
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| 作者姓名： | 杜宁 |
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| 作者单位： | 山东财政学院会计学院,济南250100;同济大学经济与管理学院,上海,200092 |
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| 摘 要： | 基于政府国有资本管理与社会公共管理分离的需要,国有资本经营预算制度得以出台.对国有资本经营预算研究的理论依据、制度环境进行了观点总结,对构建国有资本经营预算制度的具体观点从概念及定位、范围及内容、组织和监管、目的和原则、编制时间、周期和载体五方面进行了梳理和分析,提出现有研究的四个特征:文献研究围绕"制度设计"进行、蕴含两种观点差异、理论依据不够充分、研究视角单一,对国有资本经营预算后续研究的研究视角和研究方向进行了分析.
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| 关 键 词： | 国有资本 预算 国有资本经营预算 研究述评 |
The Management System of the State-owned Capital:A Review of Literature |
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| DU Ning.The Management System of the State-owned Capital:A Review of Literature[J].Journal of Shandong University(Philosophy and Social Sciences),2010(3). |
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| Authors: | DU Ning |
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| Institution: | DU Ning(Sh,ong University of Finance,Jinan250014,P.R.China,Tongji University,Shanghai 200092,P.R.China) |
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| Abstract: | The management system of state-owned capital was introduced in response to the need of separating state-owned capital management from social public administration. The article summarizes the theories and institutional environment for the research on state-owned capital management systems,categories and analyzes viewpoints regarding the construction of state-owned capital management system in terms of concepts and orientation,scope and content,organization and supervision,goal and principle,time and cycle as... |
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| Keywords: | state-owned capital budget state-owned capital management literature review |
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