中国国家资产负债表研究

发布时间：2018-01-06 05:17

本文关键词：中国国家资产负债表研究　出处：《财政部财政科学研究所》2014年博士论文　论文类型：学位论文

【摘要】：2008年金融危机之后,在分析危机产生的原因、传导机制和应对策略过程中,对于国家资产负债的研究逐渐引起学界关注。西方主要发达国家已经在设计、编制和分析国家资产资产负债表方面进行了比较长期的理论研究和实践探索, “资产负债表方法”已经成为经济风险和经济危机分析的一个重要研究趋势。2013年6月,财政部副部长刘昆表示,在未来深化公共财政管理改革进程中,我国将建立政府财务报告制度,编制国家资产负债表。国家资产负债表在国民经济统计及宏观经济分析中成为越来越重要的组成部分,国外的相关研究已经有几十年历史,而我国的研究工作尚处于起步阶段；同时,我国地方债务风险的快速积累和对外资产负债结构失衡等问题影响到国家经济运行的稳定和健康。因此,本文的研究在理论和实践两方面都具有很强现实意义。第一章是导论。首先介绍了国家资产负债表研究的国内和国际背景,并从理论和实践两个方面,对研究的意义进行了深入论述。然后分别对国内和国外的相关研究文献进行了梳理,并进行总体评述。接下来介绍了论文的研究方法和思路,对论文的结构做了分章节的简介。最后总结了论文的创新点和不足。第二章是国家、国家经济治理和国家资产负债表的关系。首先阐述了国家、国家的经济作用及与国家资产负债表的关系,然后分析了国家资产负债表在国家经济治理中的作用,主要从预算管理、财政政策、金融政策、国家审计和国家经济治理等方面进行具体论述。第三章从会计理论视角进行分析。首先对于资产、负债、权益、会计恒等式、资产负债表等概念的内涵和外延进行论述。然后对宏观资产负债表与微观资产负债表之间的异同进行对比分析,对经济评价指标中的流量指标和存量指标进行了差异分析。接下来对资产负债观,以及宏观资产负债表的资产负债观进行了介绍和分析。最后是对资产负债表方法的阐述,并对其广义和狭义定义做了区分和说明。第四章是各国资产负债表情况介绍。在介绍英国、美国、澳大利亚、加拿大和日本的相关情况和经验之后,对我国国家资产负债表的研究和编制情况进行了梳理。第五章是国家资产负债表的设计和编制。首先明确了国家资产负债表设计的范围,对于设计过程中需要考虑的相关原则进行了梳理总结。接下来在基本原则的指导下,对国家经济体和国家资产负债表进行了部门划分和体系设计,以及各个部门资产负债表和综合资产负债表的具体设计。然后,分别阐述了四个基本部门报表的数据来源和估值方法,最后对国家资产负债表的取数来源、汇总方法和估值方法进行了说明。第六章是国家资产负债表的分析。首先对国家资产负债表、主权资产负债表和对外资产负债表的内容和特点进行理论说明,并对我国的实际情况进行综合分析。然后对于居民资产负债表、金融资产负债表、企业资产负债表和政府资产负债表这四大部门资产负债表的内容和特点进行理论说明,并对我国实际情况进行深入分析。第七章总结在国家资产负债表理论研究、报表设计和编制、以及对我国国家资产负债表数据进行分析得出的主要结论,并提出在设计、编制和分析结论中发现的问题。第八章对于研究过程中发现的问题,从国家经济治理、报表设计和编制、国家经济政策三个方面提出政策建议。
[Abstract]:After the 2008 financial crisis, analyzes the causes for the crisis, conduction mechanism and coping strategies in the process of research for the national balance sheet has attracted academic attention. The main western developed countries has been in the design, explores the comparative long-term theoretical research and practice of establishment and analysis of state assets balance sheet, balance sheet the method has become the economic risk analysis and economic crisis is an important research trend of.2013 in June, Vice Finance Minister Liu Kun said that in the future to deepen the reform of public financial management process, will establish a government financial reporting system in China, the preparation of the national balance sheet. The national balance sheet becomes more and more important part in the analysis of the national economic statistics and macro economy, foreign researches have decades of history, and the research work in China is still in the initial stage At the same time, the problem of our country; the risk of local debt and the rapid accumulation of foreign assets and liabilities structure imbalance affects the operation of the national economy stable and healthy. Therefore, this research has a strong practical significance in two aspects of theory and practice. The first chapter is the introduction. First introduced the country on balance sheet assets and domestic the international background, and from two aspects of theory and practice, the significance of the study are discussed. Then the relevant research literature of domestic and abroad are summarized, and an overall review. Then introduced the research methods and ideas, the structure of the thesis the chapter concludes. The innovation and deficiencies of the thesis. The second chapter is the national, national economic governance and national balance sheets. Firstly, the role of national economy and the national balance sheet, Then analyzes the national balance sheet in the national economic governance role, mainly from the budget management, fiscal policy, financial policy, national audit and national economic governance are discussed in detail in this paper. The third chapter carries on the analysis from the perspective of accounting theory. Firstly, for assets, liabilities, equity, accounting equation, the connotation and extension of assets balance sheet concepts are discussed. Then the macro balance sheet compared with the similarities and differences between the micro balance sheet, the economic evaluation index of flow index and stock index. Then analyzes the difference of the concept of assets and liabilities, and the macro balance sheet asset liability view was introduced and analyzed. Finally is the balance sheet method is elaborated, and the broad and narrow definition makes a distinction and description. The fourth chapter introduces the national balance sheet. In the UK, the United States China, Australia, Canada and Japan after the relevant circumstances and experiences of our research and the establishment of national balance sheets are reviewed. The fifth chapter is the design and preparation of the national balance sheet. The first clear the national balance sheet design scope for related principles that need to be taken into consideration during the design process of summary. Then under the guidance of the basic principles of the national economy and the national balance sheet for the division and design of the system, and each department of the balance sheet and the consolidated balance sheet and concrete design. Then, the author expounds four basic departments report data sources and valuation methods, the number of the source of the national balance sheet, summarizing methods and valuation methods are described. The sixth chapter is the analysis of the national balance sheet. The balance sheet of the state, the main power. The balance sheet and the balance sheet of the contents and characteristics of the theory, comprehensive analysis and the actual situation of our country. Then for residents of the balance sheet, the financial balance sheet, corporate balance sheets and government balance sheet contents and characteristics of the four sector's balance sheet and a theoretical description. The in-depth analysis of the actual situation in our country. The seventh chapter summarizes the theory of balance sheet, report design and preparation, and the main conclusions of our national balance sheet data, and put forward the design, compilation and analysis found the problems. The eighth chapter for the problems found in the research process from the national economy, governance, report design and preparation, and put forward some policy suggestions in three aspects of national economic policy.

【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F812.5

【参考文献】