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公共财政与非金融性国有资产管理既有区别,又有必然的内在联系。根据基金本金分流理论,财政资金属于基金性质,非金融性国有资产属于本金性质,通过建立国有资本经营预算体制,将部分国有资产经营收益上缴财政,可以促进基金本金相互转化。在进行国有资本经营收益分配方案时,要合理确定消费与积累的比例关系,既要保证国有资本经营收益为全民享有,又要有利于国有资本的长远发展。
Public finance and non-financial state-owned assets management have both the difference and the inevitable internal connection. According to the theory of fund principal distribution, the financial capital belongs to the nature of the fund, and the non-financial state-owned assets belong to the nature of the principal. By setting up a state-owned capital management budget system and surrendering some operating profits of the state-owned assets to the finance, mutual fund principal conversion can be promoted. In carrying out the program of distribution of proceeds of the state-owned capital operation, it is necessary to rationally determine the proportional relationship between consumption and accumulation. It is necessary to ensure that the proceeds from the operation of state-owned capital are enjoyed by the whole people as well as the long-term development of state-owned capital.