本文以控制理论、国家财务理论和所有者财务理论为依据,探讨了国有资本经营预算与新型的国有资本经营管理模式、公共财政预算以及企业财务预算的关系。在此基础上,对国有资本经营预算制度进行定位,认为国有资本经营预算制度是一种预算控制制度,是一种国家财务预算制度,是一种出资人预算制度。 Based on the theories of control theory, state finance theory and owner finance theory, this paper discusses the relationship between the state-owned capital management budget and the new state-owned capital management mode, public finance budget and enterprise financial budget. On this basis, the budget system of state-owned capital management is determined. It is considered that the budget system of state-owned capital management is a budget control system, a national financial budget system and a budgeting system of investor.