国家和政府资产负债表初探

发布时间：2018-03-18 09:15

本文选题：国家资产负债表　切入点：政府资产负债表　出处：《兰州商学院学报》2014年02期 　论文类型：期刊论文

【摘要】：贯彻党的十八届三中全会精神,研究探索编制国家资产负债表和建立权责发生制的政府综合财务报告制度等改革,对于指导做好政府审计工作至关重要。本文概述了国家和政府资产负债表的概念及中外概况,阐述了编制国家资产负债表的重要意义和编制政府资产负债表的重要作用,分析了编制国家和政府资产负债表的难点,从研究制定《政府会计准则》、加快政府会计的改革、严格界定资产负债表与表内项目的范围、尽快编制国家和政府资产负债表、地方政府应当公布资产负债表、发挥政府资产负债表对中长期财政的预测作用、加强对政府资产负债表的审计监督等七个方面,提出了探索编制国家资产负债表和建立权责发生制的政府综合财务报告制度的建议。
[Abstract]:To carry out the spirit of the third Plenary session of the 18 CPC Central Committee, and to study and explore reforms such as drawing up the state balance sheet and establishing the government comprehensive financial reporting system on an accrual basis. This paper summarizes the concept of state and government balance sheet and the general situation at home and abroad, expounds the important significance of compiling national balance sheet and the important role of compiling government balance sheet. This paper analyzes the difficulties in drawing up the balance sheet of the state and the government, from studying and formulating the Accounting Standards of the Government, speeding up the reform of the government accounting, strictly defining the scope of the balance sheet and the items in the balance sheet, and drawing up the balance sheet of the country and the government as soon as possible. Local governments should publish balance sheets, give play to the role of government balance sheets in forecasting medium- and long-term finance, and strengthen audit and supervision of government balance sheets. The paper puts forward some suggestions on how to establish the state balance sheet and the government comprehensive financial reporting system based on accrual basis.
【作者单位】：上海市审计局;
【分类号】：F810.6

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