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呂梁翻譯公司關鍵字：Second, China's state-owned capital management budget system should be a manager to overcome the government's social functions and the dual functions of capital owners conflict, "the government budget system."
Government budget is the government's basic revenue and expenditure plans. System of state-owned capital operation budget as a government budget system, it still exists within the government budget, the government must act as the owner of the exercise of state-owned capital operation and management functions necessary to promote the proliferation of capital preservation. However, the budget system is different from the existing system of the government's public administration functions and the functions of capital owners together into one of the government budget, but the two functions are strictly separated from the new government budget, which is the state capital budget double the budget or the government budget is a relatively independent multi-system, the government's management of state-owned capital as a tool. It is in this sense, the state-owned capital management budget system that is state-owned capital management budget of the government regulatory system, such a system the government can overcome the fundamental management functions at the same time fulfill their social functions and capital owners conflict situation to achieve real separation of two functions, and functions to completely strip the owners of capital to create institutional conditions. Its characteristics are: first, macroeconomic, and that it is the government's macro-management system of state-owned capital. It is the arrangement of the main revenue and expenditure of state capital projects. Second, the total amount, that it was a government within a certain range of income and expenditure of all state capital management is expected. Its scope can be the central government and local government division of powers may be. Third, the guidance that the Government of the state-owned capital management budget is not like the government's public budget as the binding, but an incentive constraint. This incentive constraint is mainly to stimulate both the state-owned capital management efforts of various agencies and entities to achieve the budget target, and control their business processes away from the goal of human factors. Fourth, the normative, that is state-owned capital management budget is legal document, is the state capital budget of the main agencies and entities, and their rules are legally binding. If the violation must bear the corresponding legal responsibility. Fifth, the policy that the state-owned capital management budget is the government's annual state-owned capital management policy menu, the performance of state-owned capital, institutions, entities and the main budget can be used in the budget year of the policy. Sixth, the independence, that is state-owned capital management budget independent of the government budget and other budget multi-exists with its own independent system.
Third, China's state-owned capital management budget system should be a clear property rights of state-owned capital and property rights to achieve a personification of the "investor budget system."
That investors who invest capital. State-owned capital in people? Market economy countries as a result of public opinion and political choice of representatives and public managers should not have their own interests. But as a universal property of the state capital and can only be borne by the state functions of the owner. This contradiction between the two functions of the state must determine the owner of the functions of state capital spin-off, transfer to another institution - the institution is a legally established and operating according to the actual ownership of the trustee of the state capital and the state capital, the possession, use , action, other items of income of state-owned capital operation rights organization, that the statutory state-owned capital investors. Investors is the legal owner of the state capital and state-owned capital, legal property rights, with legal personality and their own independent interests of independent orientation; it neither has the government and its departments of the property, nor has the full corporate attributes, and is a solely state-owned capital management with profit ad hoc nature of the cause of social institutions. Personification of the existence of
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