政府资产负债表的核算主体范围研究

发布时间：2018-01-25 06:23

  本文关键词： 政府资产负债表 核算主体范围 理论基础 编制目的　出处：《中央财经大学学报》2017年10期 　论文类型：期刊论文

【摘要】：编制政府资产负债表对于政府资产负债存量核算具有重要意义。政府资产负债表编制相关问题亟待突破解决,核算主体范围是首要问题。笔者围绕政府范围的规范统一问题开展探索性分析。笔者分析认为:编制目的是确定编制政府资产负债表理论基础的重要依据,政府活动属性决定了政府资产负债表的编制理论基础,将SNA体系、GFS体系与IPSAS准则结合起来,有利于政府范围的规范统一。在此基础上,笔者通过比较分析三种不同核算体系中的政府范围,发现GFS体系多层次政府范围划分有助于政府范围界定的规范化。结合中国组织机构的活动属性和功能,将中国政府资产负债核算主体范围划分为三个层次,能够实现编制政府资产负债表的目的。
[Abstract]:The compilation of government balance sheet is of great significance to the accounting of government assets and liabilities stock. The problems related to government balance sheet compilation need to be solved urgently. The scope of the accounting subject is the primary issue. The author carries out exploratory analysis around the standardization and unification of the government scope. The author thinks that the purpose of compiling is the important basis for determining the theoretical basis of the formulation of the government balance sheet. The attributes of government activities determine the theoretical basis for the compilation of government balance sheets. Combining the SNA system with the IPSAS criterion is conducive to the unification of government norms. By comparing and analyzing the government scope of the three different accounting systems, the author finds that the multi-level government scope division of GFS system is helpful to the standardization of government scope definition, combining with the activity attributes and functions of Chinese organizations. The scope of Chinese government asset liability accounting is divided into three levels, which can achieve the purpose of compiling government balance sheet.
【作者单位】： 中南民族大学经济学院;中南财经政法大学统计与数学学院;
【基金】：国家社科基金重点项目“政府部门资产负债核算研究”(项目编号:15ATJ003)
【分类号】：F810.6
【正文快照】： 一、引言与文献综述2007年以来发生的国际金融危机和欧债危机,警醒着人们高度关注政府资产和负债状况。2013年11月,十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》中,明确提出加快建立国家统一的经济核算制度,编制全国和地方资产负债表。政府资产负债表，

本文编号：1462241