政府资产负债表中的资产范围问题研究

发布时间：2018-02-22 23:18

  本文关键词： 政府资产 政府功能定位 编表目的　出处：《统计与信息论坛》2017年06期 　论文类型：期刊论文

【摘要】：政府资产是政府资产负债表的重要组成部分,研究政府资产范围对于完善政府资产负债表编制理论具有重要意义。通过比较分析微观核算体系和宏观核算体系中资产的定义,认为资产的定义不仅和资产主体的目标、功能有关,还与编制资产负债表的目的相关。在此基础上,根据政府的功能定位和政府资产负债表编制目的对政府资产进行定义,并结合政府在经济活动中的作用,将政府资产划分为行政事业单位占有使用资产、公益性资产、政府投资资本和资源性资产四类。最后讨论了PPP项目是否为政府资产以及其记入政府资产的方式。
[Abstract]:Government assets are an important part of government balance sheet. It is very important to study the scope of government assets for perfecting the theory of government balance sheet. By comparing and analyzing the definition of assets in micro accounting system and macro accounting system, It is considered that the definition of assets is not only related to the objective and function of the asset subject, but also related to the purpose of compiling balance sheet. On the basis of this, the definition of government assets is made according to the function orientation of the government and the purpose of preparing the government balance sheet. Combined with the role of the government in economic activities, the government assets are divided into administrative institutions possessing and using assets, public welfare assets, Finally, the paper discusses whether the PPP project is a government asset and how it can be credited to the government asset.
【作者单位】： 中南财经政法大学统计与数学学院;
【基金】：国家社会科学基金重点项目《政府部门资产负债核算研究》(15ATJ003) 全国统计科学研究项目《我国资产负债表编制问题研究》(2015LY16)
【分类号】：F810.6
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本文编号：1525555