河北大学学报(哲学社会科学版) ›› 2017, Vol. 42 ›› Issue (4): 94-102.DOI: 10.3969/j.issn.1005-6378.2017.04.015

• 经济学研究 • 上一篇    下一篇

我国国有资本经营预算民生支出评价及优化

马海涛,郝晓婧   

  1. 中央财经大学 财政税务学院, 北京 100081
  • 收稿日期:2017-02-20 出版日期:2017-09-20 发布日期:2017-09-20
  • 作者简介:马海涛(1966—),男,山东威海人,中央财经大学财政税务学院教授、博士研究生导师,主要研究方向:财税理论与政策。
  • 基金资助:
    国家社科基金重点项目“中国特色公共支出理论与政策创新研究”(11AZD045)

Evaluation and Optimization of State Owned Capital Operating Budget Expenditure in China

MA Hai-tao, HAO Xiao-jing   

  1. School of Public Finance and Tax, Central University ofFinance and Economics, Beijing 100081, China
  • Received:2017-02-20 Online:2017-09-20 Published:2017-09-20

摘要: 国有资本经营预算因其收入规模小且主要用于经济建设,支出结构非民生化倾向明显。然而无论是从现实角度还是理论角度出发,现阶段增加国有资本经营预算的民生化支出,不仅可以缓解人口老龄化带来的诸多社会问题,并且通过国有资本收益全民共享,更好地助力于“服务型政府”的建设。通过规模分析和发展水平分析,认为目前虽然国有资本经营预算民生支出水平发展迅速,但总体规模小,因而仍具有较大的发展潜力,可进一步加大民生支出力度。而近来出台的《社会保障基金条例》规定社保基金的来源之一是国有资本划拨,这为国有资本经营预算支出进一步民生化提供了契机。

关键词: 国有资本, 经营预算支出, 民生化, 社会保障基金

Abstract: The State-owned Capital Operating Budget, because of its small income and main usage for economic construction, leads to the non-resident biochemical tendencies of expenditure structure. But whether from the realistic perspective or theoretical perspective, increasing the people's livelihood expenditures of State-owned Capital Operating Budget at this stage can not only alleviate the social problems caused by the aging of the population, and by the state-owned capital income sharing, can help the construction of "service oriented government" in a better way. Through the analysis of scale and development level, this paper holds that although the livelihood public expenditure level of State-owned Capital Operating Budget has developed rapidly, the overall size is small, so it still has a great potential for development, and we can further increase the intensity of its livelihood spending. And the recent introduction of the "Social Security Fund Regulations" lays down that the social security fund is one of the sources of state-owned capital allocation, which provides an opportunity for the increasing of State-owned Capital Operating Budget livelihood expenditure.

Key words: state-owned capital, operating budget expenditure, livelihood orientation, social security fund

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