Notice of the Ministry of Finance on Promoting State-owned Capital Operation Budgeting of Local Areas

财政部关于推动地方开展国有资本经营预算工作的通知

Promulgating Institution:Ministry of Finance

Document Number: Cai Qi [2011] No. 83

Promulgating Date: 04/25/2011

Effective Date: 04/25/2011

颁布机关: 财政部

文      号: 财企[2011]83号

颁布时间: 04/25/2011

实施时间: 04/25/2011

To the financial departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan:

With a view to fulfilling the requirements of the National People's Congress for "Trial Budgeting of Local State-owned Capital in 2011" and "Overall Budgeting of National State-owned Capital in 2012", further promoting the budgeting of local State-owned capital and perfecting the government budget management system, the relevant matters are hereby notified as follows:

    各省、自治区、直辖市、计划单列市财政厅(局):

    为落实全国人大提出的“2011年地方试编国有资本经营预算”和“2012年汇总编制全国国有资本经营预算”要求,进一步推进地方国有资本经营预算工作,完善政府预算管理体系,现就有关事项通知如下:

1. Budgeting of local State-owned capital progresses smoothly in an overall way

Since the Ministry of Finance issued the Opinions on Promoting Trial Budgeting of Local State-owned Capital (Cai Qi [2010] No. 83) in May 2010, under the close attention of the local governments at all levels and through the unremitting efforts of financial departments in all areas, 31 provinces (autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, hereinafter referred to as "provinces, autonomous regions and municipalities") throughout the country have promulgated the opinions or measures for budgeting of State-owned capital , most provinces, autonomous regions and municipalities have begun to prepare the budgets of State-owned capital, and some have extended the work to prefecture-level cities. Budgeting of local State-owned capital has progressed smoothly in an overall way.

       一、地方国有资本经营预算工作总体进展顺利

    2010年5月,财政部下发《关于推动地方开展试编国有资本经营预算工作的意见》(财企[2010]83号)以来,在各地政府的高度重视下,通过各地财政部门的不懈努力,全国已有31个省(自治区、直辖市、计划单列市,以下简称省区市)出台了实施国有资本经营预算的意见或办法,多数省区市已经开始编制国有资本经营预算,部分省区市已延伸到地市级。地方国有资本经营预算工作总体进展顺利。

2. Major existing problems

(1) Work progress is unbalanced. Currently, the progress in budgeting of local State-owned capital is unbalanced, certain provinces, autonomous regions and municipalities have made slow progress. There are still 11 provinces, autonomous regions and municipalities that have not prepared the budgets of State-owned capital in 2011 and five that have not promulgated the opinions or measures for budgeting of State-owned capital.

(2) Budget preparation and execution are nonstandard in some areas. Despite having established the system for collecting State-owned capital gains, certain provinces, autonomous regions and municipalities have not separately prepared the budgets of State-owned capital, but incorporated all State-owned capital gains into the public financial budget for unified expenditure arrangement. Some have failed to prepare the budgets in strict accordance with the revenue and expenditure accounts for budgeting of State-owned capital released by the Ministry of Finance, but mixed them with the revenue and expenditure accounts for public financial budget.

(3) Work relations have not yet been straightened out in some areas. In accordance with theOpinions of the State Council on the Trial Implementation of the State-Owned Capital Budget(Guo Fa [2007] No. 26), the financial departments are the competent departments for budgeting of State-owned capital and the State-owned asset supervision and administration departments shall be the budget entities. After the promulgation of the Opinions of the State Council on the Trial Implementation of the State-Owned Capital Budget , local financial departments and the State-owned asset supervision and administration departments have coordinated with each other and achieved the good results, and most provinces, autonomous regions and municipalities have worked in accordance with the requirements of the said State Council Document, but some have not yet straightened out work relations.

       二、目前存在的主要问题

    (一)工作进展不平衡。从目前情况看,地方国有资本经营预算工作进展不平衡,部分省区市进度缓慢。仍有11个省区市未能编制2011年国有资本经营预算,5个省区市还未出台实施国有资本经营预算的意见或办法。

    (二)一些地方预算编制执行不够规范。一些省区市虽然已经建立国有资本收益收取制度,但没有单独编制国有资本经营预算,而将全部国有资本收益纳入公共财政预算统一安排支出。有的没有严格按照财政部发布的国有资本经营预算收支科目编制预算,与公共财政预算收支科目混用。

    (三)个别地方的工作关系尚未理顺。根据《国务院关于试行国有资本经营预算的意见》(国发[2007]26号)文件规定,财政部门是国有资本经营预算的主管部门,国有资产监管部门是预算单位。国发[2007]26号文件下发后,地方财政部门与国资监管部门积极协调效果良好,绝大多数省区市按照国务院文件的要求开展工作,也有个别地方工作关系仍未理顺。

3. Requirements on promoting and improving the budgeting of local State-owned capital

(1) Attaching great importance to and strengthening the leadership. State-owned capital budgeting is an integral part of the government's budget, which is of great significance in standardizing the distribution relations between the State and State-owned enterprises, deepening the reform of State-owned enterprises and promoting the strategic structure and layout adjustments of the national economy. The local financial departments at all levels shall attach great importance to and strengthen the leadership, take an initiative to report the relevant situations to the local governments and win the support from government leaders. The local financial departments at all levels shall, from the overall perspective of improving the government budget system in China, and through the elaborate organization as well as the active communication and coordination, effectively carry out budgeting of State-owned capital as an important task to ensure absolute completion of the budgeting of local State-owned capital and that the smooth progress of overall budgeting work of the State will not be affected.

(2) Improving the relevant systems as soon as possible and actively promoting the full coverage of budgeting. In areas that have not conducted budgeting of State-owned capital, the financial departments shall work harder, come up with the practical and feasible opinions on budgeting of State-owned capital and vigorously promote the effective implementation of the system for budgeting of State-owned capital. In areas that have conducted budgeting of State-owned capital, the financial departments shall actively promote the full coverage of budgeting, rationally determine the proportion of collection of State-owned capital gains, formulate and improve the relevant administration systems and measures, and put into practice the relevant systems and measures; They shall, based on the documents of the State Council and relevant requirements of the Ministry of Finance, effectively straighten out the relations between the competent departments of financial budgeting and the budget entities to jointly promote the work of State-owned capital budgeting.

(3) Standardizing the preparation of budgets and conducting the overall budgeting of national State-owned capital. In order to achieve the objectives of trial budgeting in 2011 and overall budgeting of national State-owned capital in 2012, all areas shall separately prepare budgets in strict accordance with the revenue and expenditure accounts for budgeting of State-owned capital formulated by the Ministry of Finance, and shall actively report budgets within the prescribed time.

Establishing the system for budgeting of State-owned capital is a major reform of the public financial system of the State that accords with the essential characteristics of the basic economic system of the State. The "Outline of the Twelfth Five-Year Plan for National Economic and Social Development" and Report on Central and Local Budget Enforcement in 2010 and Central and Local Budget Drafts in 2011 adopted at the Fourth Session of the 11 National People's Congress have both put forward clear requirements. Comprehensively promoting the work of State-owned capital budgeting is one of the key tasks of the Ministry of Finance for financial enterprises in 2011. The Ministry of Finance will regularly report progress of local budgeting work, praise the provinces, autonomous regions and municipalities that have made great efforts, performed noticeably well and achieved good results, and supervise and urge those that have made slow progress to work harder. The financial departments at all levels shall pay adequate attention, strengthen coordination, overcome difficulties and work hard to ensure that the budgeting of State-owned capital progresses as scheduled.

Ministry of Finance

 April 25, 2011

       三、推进和完善地方国有资本经营预算工作的要求

    （一）高度重视，加强领导。国有资本经营预算是政府预算的重要组成部分，对增强政府的宏观调控能力，规范国家与国有企业的分配关系，深化国有企业改革，推进国有经济结构和布局的战略性调整，具有十分重要的意义。各级地方财政部门应当高度重视，加强领导，主动向当地政府报告有关情况，争取政府领导的支持。从健全我国政府预算体系的全局高度，精心组织，主动沟通协调，切实把国有资本经营预算作为一项重要工作来抓，切实做到本地区国有资本经营预算工作不留空白，不影响全国工作的开展。

    （二）尽快完善相关制度，积极推进预算编制全覆盖。尚未开展国有资本经营预算工作的地方，财政部门要加大工作力度，提出切实可行的国有资本经营预算实施意见，大力推进国有资本经营预算制度的有效实施。已经开展国有资本经营预算工作的地方，要积极推进预算编制的全面覆盖，合理确定国有资本收益收取比例，制定并完善相关管理制度和办法，确保相关制度办法落到实处。要切实按照国务院文件及财政部有关要求，理顺财政预算主管部门与预算单位之间的关系，共同促进国有资本经营预算工作。

    （三）规范预算编报，做好全国国有资本经营预算汇总编制工作。为顺利实现2011年试编、2012年汇总编制全国国有资本经营预算的目标，各地要严格按照财政部制定的国有资本经营预算收支科目，单独编报预算，同时，积极配合并按照规定时间完成预算上报工作。

    建立国有资本经营预算制度是我国公共财政制度的一项重大改革，符合我国基本经济制度的本质特征。十一届全国人大四次会议通过的“国民经济和社会发展第十二个五年规划纲要”和《关于2010年中央和地方预算执行情况与2011年中央和地方预算草案的报告》，都提出了明确的要求。全面推动国有资本经营预算工作，是我部2011年财政企业工作的重点之一。财政部将定期通报地方工作进展情况，对工作力度大、成效好，表现突出的省区市予以表扬，对进展慢的省区市予以督促。各地财政部门要足够重视，上下联动，加强协调，克服困难，扎实工作，确保国有资本经营预算工作如期推进。

    财政部

    二0一一年四月二十五日