想请教一下:财政性资金跟国有资金的区别

Laochan

<p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 130%; TEXT-ALIGN: center; mso-pagination: widow-orphan\" align=\"center\"><span style=\"FONT-SIZE: 24pt; LINE-HEIGHT: 130%; FONT-FAMILY: 黑体; mso-hansi-font-family: 华文中宋; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">我的理解<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 130%; mso-pagination: widow-orphan\"><span lang=\"EN-US\" style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 130%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\"><p> </p></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan\"><span lang=\"EN-US\" style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\"><span style=\"mso-spacerun: yes\">     </span></span><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">（以下观点纯属个人理解，供讨论。）<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;25\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">关于“财政性资金”与“国有资金”，是一个既简单又十分复杂的问题。<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;25\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">一、确切地说，财政性资金也属于国有资金，而且是最重要的国有资金。为了便于区分财政性资金以外的国有资金与财政性资金，习惯上，人们将财政性资金以外的国有资金称为“国有资金”（狭义上的）。<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;25\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">二、让我们看看国家发展计划委员会<span lang=\"EN-US\">2000</span>年第<span lang=\"EN-US\">3</span>号令《<span style=\"mso-bidi-font-weight: bold\">工程建设项目招标范围和规模标准规定》中的第四条的规定：</span><span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;25\"><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">“第四条 使用国有资金投资项目的范围包括：<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">（一）使用各级财政预算资金的项目；<span lang=\"EN-US\"><br /></span>　　（二）使用纳入财政管理的各种政府性专项建设基金的项目；<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">（三）使用国有企业事业单位自有资金，并且国有资产投资者实际拥有控制权的项目。”<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">按照上述文件规定，其第（二）款和第（三）款就是我们通常所说的“国有资金”，这是狭义上的“国有资金”，而且主要是指第（三）款：<span style=\"COLOR: red\">国有企业事业单位自有资金</span><span style=\"COLOR: blue\">。</span><span lang=\"EN-US\" style=\"COLOR: red\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; COLOR: black; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-hansi-font-family: \"Times New Roman\"; mso-ascii-font-family: \"Times New Roman\"\">三、让我们再来看看财政部</span><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">财库<span lang=\"EN-US\">[2004]104</span>号</span><span style=\"FONT-SIZE: 12pt; COLOR: black; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-hansi-font-family: \"Times New Roman\"; mso-ascii-font-family: \"Times New Roman\"\">《</span><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-hansi-font-family: \"Times New Roman\"; mso-ascii-font-family: \"Times New Roman\"; mso-bidi-font-weight: bold\">中央单位政府采购管理实施办法》第三条的规定：</span><span lang=\"EN-US\" style=\"FONT-SIZE: 12pt; COLOR: red; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\"><p /></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24&#46;1pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\" align=\"left\"><b style=\"mso-bidi-font-weight: normal\"><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">“第三条</span></b><span lang=\"EN-US\" style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\"><span style=\"mso-spacerun: yes\">  </span></span><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">中央单位政府采购是指中央单位按照政府采购法律、行政法规和制度规定的方式和程序，使用财政性资金</span><span style=\"FONT-SIZE: 12pt; COLOR: red; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">（预算资金、政府性基金和预算外资金）</span><span style=\"FONT-SIZE: 12pt; COLOR: blue; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">和与之配套的单位自筹资金，采购国务院公布的政府集中采购目录内或者采购限额标准以上的货物、工程和服务的行为。”<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\" align=\"left\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">从上述文件中，我们可以看到，财政部规定财政性资金是由<span style=\"COLOR: red\">预算资金、政府性基金和预算外资金</span><span style=\"COLOR: black\">三部分组成。<span lang=\"EN-US\"><p /></span></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; COLOR: black; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">关于“预算”的有关概念和规定参见《中华人民共和国预算法》。<span lang=\"EN-US\"><p /></span></span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">在实际操作中，习惯上，凡是财政部门直接掌管和拨付的国有资金为财政性资金；凡财政部门不能直接掌管和拨付的国有资金称为狭义的“国有资金”。</span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 200%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 200%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\">国有资金是一个大的概念，国债资金（包括内债和外债）也是国有资金。</span></p><p class=\"MsoNormal\" style=\"MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 24pt; LINE-HEIGHT: 150%; mso-pagination: widow-orphan; mso-char-indent-count: 2&#46;0\"><span lang=\"EN-US\" style=\"FONT-SIZE: 12pt; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体; mso-font-kerning: 0pt\"><br /><br style=\"mso-special-character: line-break\" /><br style=\"mso-special-character: line-break\" /><p /></span></p>