摘要： 建立健全国有资本经营预算制度具有现实必要性和重要性，是一项涉及到诸多方面的综合系统工程。而有关国有资本经营预算的性质、编制主体以及国有资本经营预算内容和运行机制等基本问题的探讨，尤其是其与政府公共预算制度关系的疏理，是构建科学合理的国有资本经营预算体系暨制度、确保国有资本经营预算规范运作、实现国有资本经营预算法治化的理论基础和前提。本文对这些问题进行了较为全面、系统的探讨，并提出了解决问题的对策建议。

关键词: 国有资本经营预算 , 政府公共预算 , 预算

Abstract: It is of great necessity and importance to establish and improve the state—owned assets operation system——a multi—factor concerned comprehensive project．There comes to the theoretic basis and promise of establishing the sound state—owned assets operation system，securing the regulatory state—owned assets operation and realizing the rule of law upon the state—owned assets operation，the discussion on the nature of state—owned assets operation，its formulating subject and operation mechanism，especially，its relation with the state public budget system．This paper makes an allround analysis on these issues and sets forth the idea of how to respond to them．

Key words: state&mdash, owned assets operation budget；state public budget；budget