当代财经 ›› 2017, Vol. 0 ›› Issue (08): 242-.

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国有资本经营预算:基于“交叉提供”模式的理解

邓力平,邓秋云   

  1. (厦门国家会计学院 财税研究所,福建 厦门 361005)
  • 收稿日期:2017-05-22 发布日期:2021-01-21
  • 作者简介:邓力平,厦门国家会计学院教授,博士生导师,主要从事财政理论与政策研究;邓秋云,厦门国家会计学院讲师,博士,主要从事财政理论与政策研究,通讯作者联系方式dqy@xnai.edu.cn。

State-Owned Capital Operating Budget: An Understanding Based on the “Cross-Providing” Model

DENG Li-ping, DENG Qiu-yun   

  1. (Institute of Finance and Taxation, Xiamen National Accounting University, Xiamen 361005, China)
  • Received:2017-05-22 Published:2021-01-21

摘要: 社会产品“交叉提供”模式是中国特色社会产品提供的现实提炼,既是社会主义初级阶段发展的集中体现,也是我国国体政体的本质要求。一方面,“交叉提供”模式可以成为把握国有资本预算制度存在的重要起点,从收入角度论证其不断发展的必然;另一方面,国有资本经营预算制度也反过来为“交叉提供”模式的深化发展提供了机制保障。社会产品“交叉提供”模式是中国特色社会主义财政理论在实践中的集中体现,为我国社会产品的多元化提供和国有企业现代化改革提供理论佐证。

关键词: 国有资本经营预算,“交叉提供”模式,社会产品,公共产品

Abstract: The “cross-providing” model of social products is the realistic refinement of China’s unique social products supply. It is not only the concentrated expression of the development of the primary stage of socialism, but also the essential requirement of the state system and political system of China. On the one hand, the “cross-providing” model can be an important starting point for grasping the existence of the state-owned capital budget system, so as to demonstrate the necessity of its continuous development from the perspective of income. On the other hand, the state-owned capital operating budget system can, in turn, provide a mechanism protection for the deepening development of the “cross-providing” model. The “cross providing” model of social products is the concentrated expression of the theory of socialism with Chinese characteristics in practice, which can provide theoretical support for the diversified supply of China’s social products and the modernization of state-owned enterprises.

Key words: state-owned capital operating budget; “cross-providing” model; social products; public goods