摘要
作为区别于公共财政的一种财政类型,国有资本财政是以国有资产所有权为基本依据而形成的政府分配行为;为了从职能上区分政府的行政管理职能与国有资产管理职能,准确、客观地评估双元财政结构中公共财政与国有资本财政的各自效率,有必要建立相对独立的国有资本财政预算体系;作为体制转型期我国特有的“双元结构财政”模式中的一种特殊财政类型,国有资本财政具有其独特的职能定位;这种具有限定性的职能定位决定了国有资本财政的运行有其相应的产业选择范围和合理的规模区间。
tate capital finance is the distribution action of government based on proprietary rights of state assets . So State capital finance is different from public finance. In order to distinguish administrative function and state-owned assets management function of government and estimate the efficiency of public finance and state capital finance, we should establish an independent budget system of state capital finance. As a special financial style of dual structural finance during the transformation period, state capital finance has its unique functional orientation which determines the industrial limits and scale scope of state capital finance functioning.
出处
《当代经济研究》
CSSCI
北大核心
2007年第1期64-68,共5页
Contemporary Economic Research
基金
福建省社科研究"十五"规划(第二期)重点项目<国有资本财政的理论创新与框架设计>(项目批准号:2003A035)的阶段性成果
