我国政府资产负债表编制的比较研究

发布时间：2018-02-03 11:24

本文关键词： 政府资产负债表权责发生制政府会计准则　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：2008年金融危机爆发以来,国际社会越发关注资产负债表研究法,也由此引发国内官方和民间智囊团研究国家和政府资产负债表的热潮。"资产负债表方法"已逐渐成为各国分析经济发展和研判经济危机的重要手段,国家和政府资产负债表愈发成为国民经济核算和宏观经济分析中的重要组成部分。国际发达国家关于政府资产负债表的相关研究已经有几十年的历史,而我国的相关研究工作尚且处于探索起步阶段,目前国内几个知名团队已经尝试编制了各自的国家和政府资产负债表,但在编制的过程中都面临着一些共同的难题和困境。本文主要运用比较分析法,对比分析了国内几个知名团队编制的不同版本的国家(政府)资产负债表,结合当前我国的国情和社会经济情况,探讨了当下我国在编制政府资产负债表的进程中所面临的问题和困境,并参考借鉴国外发达国家关于政府资产负债表编制研究的成熟经验,提出了初步的政策建议。全文共分为六个章节,第一章是导论,主要包括研究背景与意义、国内外研究现状、研究思路与方法以及论文的创新与不足。第二章是政府资产负债表的相关理论。先是简要阐述了政府资产负债表的基本概念,之后介绍了政府资产负债表的理论基础与核心分类,最后是政府资产负债表的功能及作用机理。第三章是国内政府资产负债表的比较研究。主要从基本框架、项目与工具、编制方法等几个方面将几个团队编制的政府资产负债表进行了较为详细的对比分析。第四章是我国政府资产负债表编制的重点和难点。本章主要在前文对比分析的基础上,分析探讨了我国政府资产负债表编制工作在政府会计基础、机构界定和划分、社保体系及缺口以及特殊资产的产权和计量等方面存在的问题和难点。第五章是政府资产负债表的国际经验。本章选取了美国、英国和澳大利亚为代表,分别从政府部门的范围及其划分、资产负债核算的范围与分类、资产负债表的估值方法以及资产负债表的编制方法等几个主要方面进行了梳理,学习参考他们的重要经验和一些特殊问题的处理方法。第六章是完善我国政府资产负债表编制的政策建议。本章从当下国情出发,结合发达国家的成熟经验,针对第四章中提出的问题和难点,提出了初步的政策建议。
[Abstract]:Since the financial crisis broke out in 2008, the international community has paid more and more attention to the balance sheet research method. The balance sheet method has gradually become an important means for countries to analyze economic development and study economic crisis. National and government balance sheets have increasingly become an important part of national economic accounting and macroeconomic analysis. The relevant research on government balance sheets in developed countries has a history of several decades. However, the relevant research work in China is still in the initial stage of exploration. At present, several well-known teams in China have tried to compile their national and government balance sheets. However, there are some common problems and dilemmas in the process of compilation. This paper mainly uses comparative analysis method to compare and analyze the different versions of national (government) balance sheets compiled by several well-known teams in China. Combined with the current situation of our country and the social and economic situation, this paper discusses the problems and difficulties that our country faces in the process of compiling the government balance sheet. Referring to the mature experience of foreign developed countries on government balance sheet preparation, the paper puts forward the preliminary policy recommendations. The full text is divided into six chapters, the first chapter is an introduction, mainly including the research background and significance. Domestic and foreign research status, research ideas and methods, as well as the innovation and shortcomings of the paper. Chapter two is the relevant theory of government balance sheet. First, the paper briefly describes the basic concept of government balance sheet. Then it introduces the theoretical basis and core classification of the government balance sheet, and finally, the function and mechanism of the government balance sheet. The third chapter is the comparative study of the domestic government balance sheet, mainly from the basic framework. Projects and tools. Chapter 4th is the key and difficult point of government balance sheet compilation in our country. This chapter is mainly compared and analyzed in the previous paper. On the basis of. This paper analyzes and discusses the foundation of government accounting, the definition and division of government balance sheet in China. Chapter 5th is the international experience of the government balance sheet. This chapter selects the United States, Britain and Australia as the representative. Respectively from the scope of government departments and their division, the scope and classification of asset and liability accounting, balance sheet valuation method and balance sheet compilation methods and other major aspects of combing. Learn from their important experience and some special problems. Chapter 6th is the policy recommendations to improve the balance sheet of our government. This chapter is based on the current situation, combined with the mature experience of developed countries. In view of the problems and difficulties raised in Chapter 4th, some preliminary policy suggestions are put forward.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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