中国政府资产负债表:构建及估算

发布时间：2018-07-04 20:58

本文选题：政府资产负债表 + 构建　；参考：《经济研究参考》2014年22期

【摘要】：中国现行的政府资产负债表存在许多缺陷,无法全面反映政府资产负债状况。中国亟须一整套完善、合理的政府财务会计准则体系。应当通过由易到难、循序渐进,由局部到整体的方式来逐步建立起符合中国实际的政府财务会计准则体系。本文先构建中国政府资产负债表框架,以此为基础,估算了2010~2012年的中国政府资产负债规模。规模估算方面,重点在于政府资产,尤其是反映中国政府财力基础的资产。本文构建中国政府资产负债表的总体思路为:将国内外各种可供参考的资料作为构建的理论参考和现实依据。在这些资料的基础上,综合考虑各种因素,选择并调整资产负债表中的组成项目,构建中国政府资产负债表。
[Abstract]:China's current government balance sheet has many flaws that do not fully reflect the state's balance sheet. China urgently needs a set of perfect, reasonable government financial accounting standard system. The government financial accounting standard system should be established gradually from easy to difficult, step by step, from part to whole. This paper first constructs the balance sheet framework of Chinese government, and then estimates the scale of assets and liabilities of Chinese government from 2010 to 2012. In terms of size estimates, the focus is on government assets, especially those that reflect the financial base of the Chinese government. In this paper, the general idea of constructing the balance sheet of the Chinese government is to take all kinds of reference materials at home and abroad as the theoretical reference and practical basis for the construction of the balance sheet. On the basis of these data, various factors are considered synthetically, the composition items in the balance sheet are selected and adjusted, and the balance sheet of the Chinese government is constructed.
【分类号】：F812.5

【参考文献】