First, the basis and significance of the topic selection
(A) the basis of the topic
For a long time, the operating income and expenditure of state-owned assets in China have not been managed separately, but mixed with the regular budget income and expenditure, which can not reflect the two functions of the government as a social manager and the owner of state-owned assets and the operating characteristics of their two income and expenditure activities. With the gradual establishment of the market economy system and the gradual separation of the two major functions of the government, how to establish the operating budget of state-owned assets as soon as possible to reflect the operating activities of state-owned assets separately and ensure the planned preservation, appreciation and reinvestment of state-owned assets has become an urgent problem.
(B) the significance of the topic
Through the discussion of the operating budget of state-owned capital, it is helpful to separate the power owned by the government as the owner of state-owned capital from the administrative power owned by the administrative managers in the budget system, and realize the transformation of the state's management of state-owned assets from planning and administrative management to market-oriented management of property rights.
Second, the domestic research status and development trend (including literature review)
(A) the domestic research status and development trend
Judging from the development of state-owned economy in recent years, with the deepening of the reform of state-owned enterprises, the development of state-owned enterprises has gradually stepped out of the trough, the overall strength has been enhanced year by year, and the profitability has been continuously improved, laying a solid material foundation for the state-owned economy to play a leading role in the national economy. Scholar Li Songsen summarized the basic situation of China's state-owned assets as follows: the state-owned economy dominates the national economy, state-owned enterprises control the lifeline of the national economy, and the development of the state-owned economy has laid the foundation for the development of the entire national economy. However, there are still some problems in the current state-owned assets management system. Geng Jianxin, a scholar, believes that the new state-owned assets management system has the problem of multi-level principal-agent integration of the subject and object of supervision. Therefore, without the corresponding restraint mechanism, the operation of multi-level principal-agent chain of state-owned capital will not be effective. Scholar Wang Hongli believes that for a long time, the state-owned capital operating budget is only a part of the public budget, mixed with the public budget. With the deepening of China's market economy, a single form of government budget has produced more and more problems. Scholar Wu Shuchang believes that fiscal funds are balanced. Pursue social benefits. The characteristics of state-owned capital are turnover cycle, preservation and appreciation, and pursuit of economic benefits. Bringing two different funds into a unified management framework will inevitably affect the play of their respective functions. With the establishment of the market economy system, the two functions of the government "social manager" and "owner of state-owned assets" are gradually separated, and it is urgent to establish an effective management system-the budget management system of state-owned capital operation, so as to independently reflect the revenue and expenditure activities of state-owned capital operation and ensure the effective implementation of the state-owned capital preservation and appreciation and reinvestment plan. Scholar Huayang pointed out that it is necessary to establish a budget system for state-owned capital operation as soon as possible, standardize the income distribution and reinvestment relationship between the state as the representative of asset owners and wholly state-owned enterprises, state-owned shareholding enterprises and state-owned holding enterprises, and promote the development of state-owned economy under the market economy. Scholar Li Dan pointed out that the operating budget of state-owned capital is an important policy tool for the owners of state-owned assets to perform their functions and realize the preservation and appreciation of state-owned assets. The operating budget of state-owned capital refers to the system that the state-owned assets supervision and administration institution obtains the operating income of state-owned capital and arranges the operating expenses of state-owned capital according to the authorization of the government as the investor of state-owned assets, and is an organic part of the national budget. Li Yan, a scholar, believes that the operating budget of state-owned capital refers to the budget used for capital expenditure, which reflects the income obtained by government investors as capital owners, that is, the value management and distribution tool of government-operated state-owned capital revenue and expenditure activities in an accounting year. Scholar Liu Yongze believes that the state-owned capital budget aims at the macro operation of state-owned capital and reflects the income distribution and reinvestment relationship between the state as the representative of asset owners and state-owned enterprises.
The importance of establishing the operating budget of state-owned capital has been recognized by most scholars. However, there is still controversy about what kind of state-owned capital operating budget system to build. The main reason is that there are differences in the main body of budgeting. One view is that SASAC, as the representative of the owners and investors of state-owned assets, is the decision-maker of the whole state-owned capital operating budget, and it should be the main body of compiling the state-owned capital operating budget with the rights of owner's representation, supervision and management, income distribution and asset disposal. Li Xiaodan, a scholar, believes that SASAC is the first-level compiling subject of state-owned capital budget, and state-owned assets management institutions are the second-level compiling subject of state-owned capital management budget. Scholar Wu Binggui believes that the operating budget of state-owned capital should be independently compiled by SASAC. Like the public budget prepared by the financial department, it is examined and approved by the State Council every year, submitted to the National People's Congress and passed by voting. The two are combined to form a unified national budget system. Another view is that the preparation of the national budget is the responsibility of the financial department, the state-owned capital operating budget is an important part of the national budget, and the financial department continues to be the main body of the preparation of the entire national budget, including the state-owned capital operating budget. Scholar Wu Xiangyun believes that the main body of the state-owned capital operating budget should be the financial department. In addition, scholars such as Wen and liu junhua believe that the preparation of state-owned capital operating budget should follow the principle of multi-sector participation. The financial department and SASAC * * * cooperate to complete the budget. It's normal to have different opinions. However, in order to improve the budget system of state-owned capital operation, we must first locate the budget of state-owned capital operation and make clear the subject, scope, content and supervision mechanism.
Third, the research content of this topic.
abstract
order
Chapter I Overview of State-owned Capital Operating Budget
1. 1 concept of state-owned capital operating budget
1.2 Contents of operating budget of state-owned capital
1.2. 1 state-owned capital operating budget revenue
1.2.2 state-owned capital operating budget expenditure
1.3 the significance of implementing the operating budget of state-owned capital
Chapter II Development of State-owned Capital Operating Budget
2. 1 constructive budget
2.2 State-owned assets operating budget
2.3 State-owned capital budget
2.4 State-owned capital operating budget
Chapter III Nature of State-owned Capital Operating Budget
3. 1 State-owned capital operating budget "subsidiary theory"
3.2 State-owned capital operating budget' independence'
3.3 The new budget system
The fourth chapter is the main framework of the budget system of state-owned capital operation.
4. 1 main body of state-owned capital operating budget
4.2 Principles for compiling the operating budget of state-owned capital
4.3 State-owned capital operating budget preparation content
4.4 Supervision mechanism of state-owned capital operating budget
Chapter five: Suggestions on improving the operating budget of state-owned capital.
5. 1 Construction of laws and regulations related to the operating budget of state-owned capital
5.2 Formulate and improve the accounting system for the operating budget of state-owned capital.
5.3 Establish and strengthen the budget and audit functions of the legislature.
5.4 Strengthen budget revenue and expenditure supervision.
Fourth, the research scheme of this topic.
1. research process and methods: this topic actively summarizes the theoretical research results of enterprise financial risk prevention and control by consulting literature and summarizing research, and explores effective countermeasures to prevent and control enterprise financial risks. The research of this topic is generally divided into three stages:
(1) Pre-preparation: Using the method of literature research, consult a certain number of relevant documents, collect and read them one by one, make records, summarize the main arguments of each document, and initially draw up a research plan.
(2) Implementation research: Using comparative analysis, through a certain amount of reading and self-summary, set the outline of the paper, and draw up relevant big arguments and specific small arguments.
(3) Revision and summary: After the outline and argument are drawn up, the outline and argument are elaborated, revised and improved, and summarized.
2. Research results and presentation methods: Explain the understanding and research results of this topic by writing a paper.
The research goal, main characteristics and work progress of verb (abbreviation of verb)
(1) Research objectives.
It is expected that the following ultimate goals can be achieved through the research scheme above this topic:
1. Through the research of this topic, we can understand the development process of state-owned capital operating budget.
2. Through the research of this topic, the nature of state-owned capital operating budget is clarified, the relationship between state-owned capital operating budget and financial budget is clarified, and the framework of state-owned capital operating budget is constructed.
3. Through the research of this topic, put forward reasonable suggestions for the state-owned capital operating budget.
(2) Main features.
Through the reasonable positioning of the state-owned capital operating budget, this paper makes a systematic analysis from managing state-owned assets to managing state-owned capital, emphasizes improving the quality of state-owned enterprise operating data and constructing a new state-owned capital operating budget system. This paper puts forward innovations in studying the positioning of state-owned capital operating budget, the conception of studying and perfecting the state-owned capital operating budget system, and the information quality of state-owned capital operating budget.
(3) Work progress:
Finish the graduation thesis from 20xx1October 25th 10 to 20xx May 20th.
The specific schedule is as follows:
20xx65438+1October 25th —— 65438+1October 30th: Meet with the thesis supervisor and determine the topic of the thesis. 20xx165438+1October1-65438+February 15: Search for information, and write and modify the paper outline according to the tutor's suggestion.
20xx65438+February16 —— 20xx65438+1October 15: Continue to collect information, and write and modify the thesis opening report according to the tutor's suggestion.
20xx65438+1October1June-April 10: Complete the first draft of the paper and submit it to the tutor for review.
20xx April11—— May 10: Revise the paper several times according to the tutor's suggestion and complete the final draft; 20xx May11—— May 30th: Translate related papers and prepare PPT for thesis defense.
Reference of intransitive verbs
Li Shicong. Discussion on some problems of state-owned capital operating budget system. Friends of Accounting, 2008.
[2] Li Yan. On the establishment of China's state-owned capital operating budget system. Journal of Central University of Finance and Economics, 2004.
[3] Wu Shu Zhang. A preliminary study on the operating budget of state-owned capital. State-owned Assets Management, 2003.