What Is The Budget Of State-Owned Assets?
What is?
State assets budget
The so-called state-owned assets budget refers to the financial plan, which is listed from the national budget, which is the main source of state assets income and is planned to invest in state-owned assets. It is a special national budget with legal effect. It is an important tool for the state to centrally distribute assets income with the owner of the means of production, and it is also an important economic lever for the state to wither, control and manage the state-owned economy.
The budget management of state-owned assets refers to the plan, organization, regulation and supervision of the budget of state assets with certain legal forms and systems guaranteed in the form of value in the form of value forms for the realization of their functions by the owners' representative organizations of state-owned assets.
Budget of state owned assets
Characteristic
(1) profitability
(2) turnover
(3) concreteness
Budget of state-owned assets
Method
1. Performance Budgeting
The performance budget method, also known as the performance budget method, refers to a method of budgeting with results oriented.
Performance budgeting applies the scientific management method of enterprise organization to the compilation, implementation and audit of unit budgets, so as to enhance the control and performance evaluation of economic activities.
2. Zero based budgeting
The zero base budget method, also known as the zero bottom budget, is known as the "zero based programming and budgeting method". It is referred to as the zero base budget. It was originally developed by TI. It means that all budgetary expenditures should be based on zero when budgeting is made, and no consideration is given to how the situation is going to be fundamentally analyzed.
Such a budget is not based on history. It reexamines the significance and effect of each activity to achieve organizational goals at the beginning of the year. On the basis of cost-benefit analysis, it restores the priorities of various management activities, and accordingly determines the allocation of funds and other resources.
3. Experience budgeting
The empirical budget method, also known as the percentage of sales, refers to a company's sales promotion budget based on the percentage of specific sales (current or forecast) or the price.
Functions of state assets budget
1. The function of allocation of construction funds.
2. Regulatory function
3, optimize the allocation of resources.
4, a comprehensive reflection of functions
The role of state assets budget
1, it is conducive to maintaining and developing the overall interests of the state economy and promoting the steady growth of state revenue.
2, it is conducive to the development of the country's economic construction and various undertakings.
3, it is conducive to ensuring the balance of state revenue and expenditure.
Common points of state assets budget and national budget
(1) predictability
(2) regulatory
(3) concentration
(4) comprehensiveness
(5) directives
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