期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2010
卷号：5
期号：2
页码：217
DOI：10.5539/ijbm.v5n2P217
出版社：Canadian Center of Science and Education
摘要：Along with the deepening reform of socialist market economy, state-owned enterprises keep in pursuing for self values in the competitive market, in order to gain survival and development. Based on changeable market, state-owned enterprises seek for development by adjustment or adjustment by development. Quite a lot of managers focus on decreasing costs, but seldom on capital budgeting, long- term asset investment, or R&D. Even for the sake of certain needs, random capital expenditure is common. State-owned assets’ maintenance and appreciation of values suffer serious threats. Therefore, to strengthen state-owned enterprises’ capital budgeting management is an inevitable way for state- owned enterprises improving the economic operation quality.
