中国国有固定资本存量估算研究
发布时间：2018-08-04 15:06
【摘要】：当前我国正处于新常态转型的特殊时期,混合所有制改革不断深入。与国外的混合所有制概念不同,西方国家的混合所有制,是指在经济社会中,国有企业、私人企业等不同所有制的组织形式共存于市场经济;而我国的混合所有制概念是以企业内部的产权结构的角度,指除了国家所有和集体所有的成分外,还有其他的非公有制成分,在企业的层面形成国有资本、集体资本和非公有资本交叉持股、相互融合的状况。所以在我国,国有资本不仅存在于国有企业,也广泛存在于其他所有制形式的企业中,这对精确衡量国有资本总量造成了很大的难度。在宏观层面上调控和深化国有企业改革,需要以国有资本总量规模为数量依据,同时,这一总量数据也为估算国有资本在社会总资本中最优规模以及各地区国有资本的优化配置提供数据基础。现有的关于国有资本的研究,国内学者主要是从会计、管理和法律角度出发,集中在对国有资本的管理体制或者国有企业的运营效率研究,而对国有资本总量规模的研究较少。本文从资本的经济学定义出发,认为资本既是财富存量,也是为生产提供要素投入的资本服务流量,将国有资本视为社会总资本的组成部分,可作为投入要素参与到国民经济生产过程中。资本存量和资本服务是测算资本总量的基础,因此本文的研究内容是我国国有固定资本存量规模和核算,为我国国有资本的后续研究提供重要的数据支持和方法借鉴,以及拓展永续盘存法在我国的应用领域和范围。国内学者多采用永续盘存法(PIM)核算资本存量,核算的主体以全社会、省际或分行业的资本存量为主,很少按所有制类型进行存量核算,特别是在国有经济领域,资本存量的核算研究更是少而又少。基于此,本文在回顾和比较已有相关研究文献的基础上,运用永续盘存法的迭代公式,试图构建62年时间跨度的我国国有经济投资序列,分段确定不同经济背景下的国有固定资产折旧率,计算1952年国有资本的基期存量,对1952~2014年全国层面的国有经济资本存量进行了估算,并对我国国有固定资本存量的变动情况进行分析。本文的结论是,第一,资本存量核算中最为普遍的方法是永续盘存法,亦可应用于国有经济核算领域。第二,选定较早的测算基年,有利于消除由计算基本资本存量时产生的偏差,因此最合适的测算基年应为1952年。较早的基年造成了较长的估算时间跨度,为消除此时间跨度内的统计口径问题,使估算结果更加符合实际,应该将较长的时间跨度分为几个较短的时间区间。第三,核算国有固定资本存量最重要的工作是寻找合适的投资序列和折旧率。第四,由于折旧率不可能是一成不变的,国有固定资产折旧率可分三个时段确定了不同经济背景下的国有固定资产折旧率,在此基础上可计算基年的国有固定资本存量。第五,我国国有固定资本存量呈现出一个稳步增长的趋势,表现为一个下凹型的增长路径。我国国有固定资本存量的增长状态可分为缓慢增长(1952~1978年)、稳步扩张(1979~1992年)、快速增长(1993至今)三个阶段,基本符合我国国有经济发展和改革的进程。第六,长期内,国有固定资本存量实际增长率趋于稳定,但短期内波动明显。
[Abstract]:At present, our country is in the special period of the new normal transformation, and the mixed ownership reform continues to deepen. Different from the concept of mixed ownership in foreign countries, the mixed ownership of the western countries means that in the economic society, the organization forms of different ownership such as state-owned enterprises and private enterprises exist in the market economy, and the concept of mixed ownership in our country is the concept of mixed ownership. In the perspective of the internal property rights structure of the enterprise, it refers to the state of state-owned capital, collective capital and non public capital as well as the state of state-owned enterprises, as well as the widespread existence of state-owned capital in China. In other ownership enterprises, it is very difficult to accurately measure the total amount of state-owned capital. At the macro level, it is necessary to adjust and deepen the reform of state-owned enterprises with the amount of the total amount of state-owned capital as a quantitative basis. At the same time, this total amount of data is also the optimal scale of the state capital in the total social capital and the state-owned enterprises. The optimal allocation of capital provides a data basis. The existing research on state-owned capital is mainly from the perspective of accounting, management and law, focusing on the study of the management system of state-owned capital or the operational efficiency of state-owned enterprises, but less on the scale of the total amount of state-owned capital. It is considered that capital is not only the stock of wealth, but also the capital service flow that provides factor input for production, which regards state capital as part of the total social capital, and participates in the process of national economic production as an input factor. The capital stock and capital service are the basis for calculating the total capital of the capital. Therefore, the research content of this paper is China's country. The size and accounting of fixed capital stock will provide important data support and method for the follow-up study of state owned capital in China, and expand the application field and scope of the perpetual inventory method in China. Many domestic scholars use PIM to calculate the capital stock, and the main body of the accounting is the capital stock of the whole society, the inter provincial or the sub industry. In this paper, based on the review and comparison of relevant literature, this paper tries to construct a 62 year time span of China's state-owned economic investment sequence, based on the review and comparison of relevant literature. To determine the depreciation rate of state-owned fixed assets under different economic backgrounds, calculate the base stock of the state capital in 1952, estimate the stock of state-owned economic capital in the national level of 1952~2014, and analyze the changes of the stock of state-owned fixed capital in China. The conclusion of this paper is that the first is the most common in the capital stock accounting. The method is the perpetual inventory method and can also be applied to the state-owned economic accounting field. Second, the earlier calculation basis year is selected to eliminate the deviation caused by the calculation of the basic capital stock. Therefore, the most suitable calculation base year should be 1952. The earlier base year resulted in a long estimation time span to eliminate the statistical mouth within this time span. In order to make the result more practical, the longer time span should be divided into several shorter time intervals. Third, the most important work of accounting for the stock of state fixed capital is to find the appropriate investment sequence and depreciation rate. Fourth, because the depreciation rate is not likely to be 10%, the depreciation rate of the state-owned fixed assets can be divided into three times. The section determines the depreciation rate of state-owned fixed assets under different economic backgrounds, and on this basis can calculate the stock of state-owned fixed capital in the base year. Fifth, China's state-owned fixed capital stock presents a steady growth trend, showing a concave growth path. The state of China's state-owned fixed capital stock can be divided into a slow increase. Long (1952~1978 years), steady expansion (1979~1992), rapid growth (1993 today) three stages, basically in line with the process of the development and reform of China's state-owned economy. Sixth, in the long term, the actual growth rate of the stock of state-owned fixed capital tends to be stable, but the short-term fluctuations are obvious.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F123.7
本文编号：2164257
[Abstract]:At present, our country is in the special period of the new normal transformation, and the mixed ownership reform continues to deepen. Different from the concept of mixed ownership in foreign countries, the mixed ownership of the western countries means that in the economic society, the organization forms of different ownership such as state-owned enterprises and private enterprises exist in the market economy, and the concept of mixed ownership in our country is the concept of mixed ownership. In the perspective of the internal property rights structure of the enterprise, it refers to the state of state-owned capital, collective capital and non public capital as well as the state of state-owned enterprises, as well as the widespread existence of state-owned capital in China. In other ownership enterprises, it is very difficult to accurately measure the total amount of state-owned capital. At the macro level, it is necessary to adjust and deepen the reform of state-owned enterprises with the amount of the total amount of state-owned capital as a quantitative basis. At the same time, this total amount of data is also the optimal scale of the state capital in the total social capital and the state-owned enterprises. The optimal allocation of capital provides a data basis. The existing research on state-owned capital is mainly from the perspective of accounting, management and law, focusing on the study of the management system of state-owned capital or the operational efficiency of state-owned enterprises, but less on the scale of the total amount of state-owned capital. It is considered that capital is not only the stock of wealth, but also the capital service flow that provides factor input for production, which regards state capital as part of the total social capital, and participates in the process of national economic production as an input factor. The capital stock and capital service are the basis for calculating the total capital of the capital. Therefore, the research content of this paper is China's country. The size and accounting of fixed capital stock will provide important data support and method for the follow-up study of state owned capital in China, and expand the application field and scope of the perpetual inventory method in China. Many domestic scholars use PIM to calculate the capital stock, and the main body of the accounting is the capital stock of the whole society, the inter provincial or the sub industry. In this paper, based on the review and comparison of relevant literature, this paper tries to construct a 62 year time span of China's state-owned economic investment sequence, based on the review and comparison of relevant literature. To determine the depreciation rate of state-owned fixed assets under different economic backgrounds, calculate the base stock of the state capital in 1952, estimate the stock of state-owned economic capital in the national level of 1952~2014, and analyze the changes of the stock of state-owned fixed capital in China. The conclusion of this paper is that the first is the most common in the capital stock accounting. The method is the perpetual inventory method and can also be applied to the state-owned economic accounting field. Second, the earlier calculation basis year is selected to eliminate the deviation caused by the calculation of the basic capital stock. Therefore, the most suitable calculation base year should be 1952. The earlier base year resulted in a long estimation time span to eliminate the statistical mouth within this time span. In order to make the result more practical, the longer time span should be divided into several shorter time intervals. Third, the most important work of accounting for the stock of state fixed capital is to find the appropriate investment sequence and depreciation rate. Fourth, because the depreciation rate is not likely to be 10%, the depreciation rate of the state-owned fixed assets can be divided into three times. The section determines the depreciation rate of state-owned fixed assets under different economic backgrounds, and on this basis can calculate the stock of state-owned fixed capital in the base year. Fifth, China's state-owned fixed capital stock presents a steady growth trend, showing a concave growth path. The state of China's state-owned fixed capital stock can be divided into a slow increase. Long (1952~1978 years), steady expansion (1979~1992), rapid growth (1993 today) three stages, basically in line with the process of the development and reform of China's state-owned economy. Sixth, in the long term, the actual growth rate of the stock of state-owned fixed capital tends to be stable, but the short-term fluctuations are obvious.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F123.7
【引证文献】
相关期刊论文 前1条
1 徐丹丹;刘超;董莹;;我国国有固定资本存量测算及其规模变迁分析[J];价格理论与实践;2017年06期
，本文编号：2164257
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