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。
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 well as the carrier. The paper identifies four characteristics of existing studies. First, extant studies center on the design of the system-. Second, there are two camps of studies which hold different views. Third, existing studies lack sufficient theoretical basis. Fourth, there is a lack of variety in research perspective. Finally, the article points out the scope for future studies on state-owned capital management.
出处
《山东大学学报（哲学社会科学版）》
CSSCI
北大核心
2010年第3期96-102,共7页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
国有资本
预算
国有资本经营预算
研究述评
state-owned capital
budget
state-owned capital management
literature review
