中国政府财政统计体系改革再研究

发布时间：2018-04-18 20:38

本文选题：政府财政统计 + 收支分类体系　；参考：《西南财经大学》2012年博士论文

【摘要】：进入20世纪90年代以来,世界上爆发了严重的墨西哥金融危机和亚洲金融危机,当这两次危机人们还记忆犹新时,2007年美国爆发了次贷危机,两年后引发为全球经济危机,然而世界经济还未从这次危机中走出来,欧洲债务危机又开始上演,当前仍在演绎。然而,纵观几次危机,不管是金融危机、经济危机还是当前正在演绎的欧洲债务危机都表明,金融风险加剧直至危机爆发往往与政府债务危机和财政支付危机有着直接或间接的关系。政府巨额财政赤字既可能是金融危机发生的重要原因,也可能会成为其加深、蔓延的重要推动器。从欧洲债务危机中,看到了在希腊等欧洲多国有着这样的演绎,同时实践表明,危机是否爆发、影响有多大与国家财政实力有关。财政是政府应对危机时的重要手段,也是多种手段结合的综合处置方案落到实处的重要保障,它还用于弥补危机带来的损失。为了规范世界各国宏观经济统计,便于各国交流与对比,在联合国、国际货币基金组织(IMF)、世界银行等国际组织主导下,经过几十年的发展与完善,制定了一系列国际统计规范,其中最主要的是经过多次修订的《国民经济核算体系》(SNA)、《国际收支手册》(BOP)、《货币与金融统计手册》(MFS)、《政府财政统计手册》(GFS)。改革开放以来,中国统计学界对建立我国宏观经济统计体系进行了广泛而深入的研究,并且已经建立起了与社会主义市场经济体制相适应的国民经济核算体系。但是,在整个宏观经济统计体系中,对中国政府财政统计的研究还是相对薄弱。因此,无论从理论上还是实践上来说,研究建设改革完善中国政府财政统计体系都具有十分重要的意义。本文是在遵循国际货币基金组织GFS(2001)框架下,在借鉴现有中国政府财政统计研究成果的基础上,结合国情对中国政府财政统计体系改革所进行的再研究,为构建中国政府财政统计新体系,全面提高财政统计信息质量提供支持。本文研究的出发点是推动中国的政府财政统计更加符合市场经济体制的要求,更加符合国际统计规范,为健康财政统计分析评价提供真实客观的数据,真正有利于及早发现我国财政运行的脆弱性根源,为政府制定政策提供科学依据,从而实现中国政府财政健康发展。论文共有八章,各章内容安排如下：第一章绪论。一是结合近年来所发生的几次世界性经济危机提出研究的问题,指出金融危机与财政危机之间会相互演绎；二是提出研究的理论意义和实践意义；三是对国内外政府财政统计研究现状进行评述,梳理总结我国政府财政统计研究的基本情况,在已有政府财政统计研究成果基础上,明确本文研究的重点与需要做的工作；四是介绍论文的结构和主要内容；五是归纳出论文的主要创新和不足。第二章政府财政统计的理论基础与政府财政统计的发展。本章从财政理论的发展和财政统计国际规范的修订过程两个方面,着手对政府财政统计的产生和发展过程进行梳理和总结。着重介绍了2001版《政府财政统计手册》的主要特点、统计范围以及与1986年版GFS的对比分析,并对比分析了政府财政统计与其他三大宏观统计体系的关系。第三章中国政府财政统计体系现状及改革方向。首先对中国政府财政统计体系总体情况进行介绍,指出核算涵盖的范围是职能政府、核算基础是财政预决算、核心内容是财政资金的流动,以及指标体系仍然是按照以往国际上通行的财政赤字核心指标等内容；其次,在梳理政府财政统计体系(GFS)的实施情况后,重点分析了澳大利亚、加拿大政府财政统计开展情况和成功做法,并提出了可供我国推进政府财政统计改革的借鉴意义；最后指出中国政府财政统计与GFS(2001)的差距,主要是核算范围不够稳定、经常变动、核算基础是以现金收付实现制没有按照权责发生制、收支分类体系还是遵循GFS(1986)的政府收支分类体系、财政分析指标体系还是用财政赤字指标等,并探讨如何进行改革等问题。第四章中国政府财政统计分类体系研究。本章是本文研究的一个重点,首先介绍了中国政府收支分类的基本框架和基本原则；其次,通过对国际货币基金组织的政府财政统计收支分类GFS(2001)和中国政府收支分类进行比较,提出了两个分类进行转换的原则,据此分别设计了政府收入、政府支出功能分类、政府支出经济分类的转换编制方法,对今后推进中国政府收支分类改革提供了科学依据。第五章中国财政统计体系统计范围拓展——国有资本财政和社会保障资金统计卫星账户研究。本章是本文研究的又一个重点,首先介绍了政府财政统计核算范围,包括GFS(2001)的核算范围以及中国政府财政统计的核算范围,指出中国现有财政统计核算范围的不科学性。其次,对政府财政统计范围进行了拓展,构建了中国国有资本财政统计卫星账户核算体系。根据我国国情,国有企业改革问题仍然处于非常重要的地位,且国有资本对政府财政的健康问题至关重要,不应该只是将执行政府政策的公共公司纳入核算范围,其他国有资本也应该将其经营情况纳入核算范围,并设计了与GFS进行有效衔接模式；最后,遵照GFS(2001)核算范围,论证了将中国社会保障资金全面纳入核算范围的必要性,构建了中国社会保障资金统计卫星账户核算体系,设计了将社会保障全面纳入核算范围情况下社会保障与政府财政统计的衔接模式。第六章中国政府财政统计核算方式改革研究。本章主要包括中国政府财政统计核算对象改革和中国政府财政统计核算准则改革两部分。核算对象部分主要分析了GFS(2001)总体框架中的政府运营表、其他经济流量表、资产负债表和现金来源与使用表四张表,并且论证了通过这四张表可以评估政府活动对经济的影响和财政政策的可持续性,提出了核算对象改革的指导性意见。核算准则部分指出中国政府财政统计核算准则的改革是基于GFS(2001)框架下进行的,首先回顾核算准则建设,分析了权责发生制的优点,收付实现制的缺点,并指出财政统计中推行权责发生制的必要性,提出了推进改革的指导性方案；其次研究了中国政府财政行为变动的统计记录时间以及记录基础。第七章政府财政统计分析评价指标体系研究。这是对中国政府财政统计数据实际应用的研究。主要是依据健康财政的内涵和政府财政统计信息,设计了健康财政分析评价指标体系,从财政风险、财政收入可持续性、财政支出绩效三个方面,将三大类指标有机结合起来评价分析中国政府财政健康状况,为评价政府财政政策提供科学方法,有利于实现政府财政健康发展。第八章研究结论与展望。一方面,对本文的研究重点和结果做一个全面的总结和回顾并指出研究中的不足；另一方面,明确需要进一步研究的问题。本文研究在国际货币基金组织GFS(2001)框架下,对中国政府财政统计体系改革再研究作了多方面的探索,其创新之处主要体现在： (1)拓展中国政府财政统计的内容,构建了国有资本财政统计卫星账户和社会保障资金统计卫星账户核算体系。一方面,结合国情,以及中国国有资本的特点,提出应将国有资本经营情况全面纳入政府财政核算体系,而不是完全遵照GFS(2001)所指的公共公司,构建了中国国有资本财政统计卫星账户核算体系,并设计了国有资本财政与政府财政统计GFS的衔接方式；另一方面,指出将中国仍未全面纳入政府财政统计GFS核算范围的社会保障资金全面纳入核算范围,构建了中国社会保障资金统计卫星账户核算体系,并设计了社会保障资金与政府财政统计GFS的衔接模式。 (2)系统研究了中国政府财政收支分类体系与国际货币基金组织的政府财政收支分类体系,根据收支分类科目的差异,按照政府收入、政府支出功能分类、政府支出经济分类对两者进行了转换研究。为中国政府财政统计与国际规范相衔接提出了改革方案,指出当前中国政府收支分类体系是不科学的,按现行收入分类夸大了政府收入,将本没有导致收入增加的项目也归为收入,其实是政府所拥有的资产之间相互转换,同样,在支出方面也有这样的情况,有的支出交叉重叠,这样不能够真实的反映出政府净财富,而净财富才是政府真正可用于抵抗金融危机和财政危机所产生的支出资金。 (3)研究并提出了中国政府健康财政统计评价分析指标体系。本研究与其他研究的不同之处在于,以往研究要么就评价体系而展开单独研究,要么就只研究政府财政统计核算体系,而本文在财政统计核算体系的基础上,依据统计信息构建了健康财政评价指标体系,将核算与评价很好地结合起来,并进一步指出,完整的财政统计体系应该是从统计原始数据到数据加工,再到统计数据深加工是一体的,每一步都会影响财政运行脆弱性根源的及时发现,以至于会影响提出科学合理的财政政策。 (4)基于国际货币基金组织GFS(2001)的要求,对中国政府财政统计流量与存量帐户以及统计核算准则的改革进行了具体研究,并指出了改革指导方案。论证了通过政府运营表、其他经济流量表、资产负债表和现金来源与使用表评估政府活动对经济的影响和财政政策的可持续性。论证了财政统计中推行权责发生制的必要性,提出了推进改革的指导性方案,研究了中国政府财政行为变动的记录时间以及记录基础。本文对政府财政统计核算体系的研究也还有一些不足,对中国政府财政统计体系的改革有些还只是提出一些设想,要真正建立完善的政府财政统计体系,还需要作进一步研究。对健康财政的评价本可以用统计方法作一些实证方面的研究,但由于所需的某些数据较难获得,只是指出了分析方向。本文主要是基于政府财政统计核算体系技术方面的分析,对影响原始数据质量方面研究较少。这些都是今后需要不断加强研究的地方。
[Abstract]:In Europe ' s debt crisis , Europe ' s debt crisis began to show that financial risks have intensified until the crisis broke out , and Europe ' s debt crisis began to unfold . However , in Europe ' s debt crisis , the crisis began to play a direct or indirect relationship with the government ' s debt crisis and the fiscal payment crisis .

In order to regulate the macroeconomic statistics of all countries in the world , it is convenient for countries to exchange and contrast , under the leadership of international organizations such as the United Nations , the International Monetary Fund ( IMF ) and the World Bank , a series of international statistical norms have been developed .

This paper , based on the research achievements of the financial statistics of the Chinese government in the framework of the International Monetary Fund ' s GFS ( 2001 ) , provides the support for the construction of the Chinese government ' s financial statistics system and the overall improvement of the quality of the financial statistics .

There are eight chapters , the contents of each chapter are arranged as follows :

Chapter One is an introduction to the study of several world economic crises which have taken place in recent years , pointing out that the financial crisis and the financial crisis can be deduced from each other ;
The second is the theoretical and practical significance of the research .
Third , this paper reviews the current situation of government financial statistics at home and abroad , summarizes the basic situation of the research on the financial statistics of the government , and makes clear the emphasis and needs of the research in this paper on the basis of the research results of the government ' s financial statistics .
The fourth is to introduce the structure and main contents of the paper ;
The fifth is to sum up the main innovations and shortcomings of the thesis .

In chapter 2 , the theoretical basis of the government ' s financial statistics and the development of the government ' s financial statistics are discussed . In this chapter , the development process of the government ' s financial statistics is reviewed and summarized from two aspects : the development of the financial theory and the revision process of the international norm of financial statistics . The main characteristics , the statistical range and the comparative analysis of the 1986 edition GFS are emphatically introduced , and the relationship between the government financial statistics and the other three macro - statistical systems is analyzed .

The third chapter introduces the current situation of Chinese government ' s financial statistics system and the direction of reform . First , it introduces the general situation of the Chinese government ' s financial statistics system , points out that the scope of the accounting is the function government , the accounting basis is the financial pre - final calculation , the core content is the flow of financial resources , and the indicator system is still the core index of the past international financial deficit ;
Secondly , after combing the implementation of the government ' s financial statistics system ( GFS ) , this paper analyzes the situation and successful practice of the financial statistics of Australia and Canada , and puts forward the reference significance for our country to push forward the reform of government ' s financial statistics ;
Finally , it is pointed out that the gap between China ' s financial statistics and GFS ( 2001 ) is mainly because the accounting range is not stable and often changes . The accounting basis is that the system of cash payment is not based on the accrual basis , the income and expenditure classification system still follows the government revenue and expenditure classification system of GFS ( 1986 ) , the financial analysis index system or the fiscal deficit index and so on , and discusses how to carry out the reform .

Chapter Four : The study of the Chinese government ' s financial statistics classification system . This chapter is the focus of the study , first introduces the basic framework and basic principles of the Chinese government revenue and expenditure classification ;
Secondly , according to the comparison between the government financial statistics and expenditure classification of the International Monetary Fund ( 2001 ) and the Chinese government revenue and expenditure classification , the paper puts forward the principle of conversion between the two categories , which is based on the analysis of government revenue , government expenditure function classification and government expenditure economic classification , and provides scientific basis for further advancing the reform of government revenue and expenditure classification in the future .

The fifth chapter expands the statistical scope of China ' s financial statistics system . This chapter is another key point of the research of state - owned capital finance and social security funds . This chapter introduces the scope of government ' s financial statistics , including the accounting range of GFS ( 2001 ) and the accounting scope of Chinese government ' s financial statistics , and points out that China ' s current financial statistics range is not scientific . Secondly , it is very important to reform the state - owned capital ' s financial statistics scope . According to our country situation , the reform of state - owned capital is still in a very important position .
Finally , according to the accounting scope of GFS ( 2001 ) , this paper demonstrates the necessity of fully integrating the social security funds into the accounting range , and constructs the accounting system of China ' s social security fund statistics satellite accounts , and designs the connection mode of social security and government financial statistics under the condition of fully integrating social security into the accounting scope .

Chapter 6 : The reform of the Chinese government ' s financial statistic accounting mode . This chapter mainly includes the reform of the government ' s financial statistics and the reform of the Chinese government ' s financial statistics accounting rules . The accounting object part mainly analyzes the government operation table , other economic flow meter , balance sheet and cash source and use table four tables in the general framework of GFS ( 2001 ) .
Secondly , the paper studies the statistical recording time and the basis of the Chinese government ' s financial behavior change .

Chapter 7 The research on the indicator system of the government ' s financial statistic analysis . This is the study of the actual application of the Chinese government ' s financial statistics . It is mainly based on the connotation of health finance and the information of government financial statistics , designs the index system of health financial analysis and evaluates the financial health status of the Chinese government from three aspects of financial risk , financial revenue sustainability and financial expenditure performance , and provides scientific method for the evaluation of government fiscal policy , which is conducive to the realization of the government ' s financial health development .

Chapter 8 studies the conclusions and prospects . On the one hand , a comprehensive summary and review of the research focus and results of this paper is made , and the deficiencies in the research are pointed out .
On the other hand , there is a clear need for further research .

In the framework of the International Monetary Fund ( IMF ) GFS ( 2001 ) , this paper has explored the reform of the Chinese government ' s financial statistics system , and its innovations are mainly embodied in :

( 1 ) Expanding the contents of the Chinese government ' s financial statistics , constructing the accounting system of the national capital financial statistics satellite accounts and the social security fund statistics satellite accounts . On the one hand , combining with the national conditions and the characteristics of China ' s state - owned capital , it is proposed that the state - owned capital operation should be fully integrated into the financial accounting system of the government , rather than fully comply with the public company referred to in the GFS ( 2001 ) , so as to construct the accounting system of the financial statistics satellite accounts of the state - owned capital of China , and design the connection mode between the state - owned capital finance and the government fiscal statistics GFS ;
On the other hand , it points out that the social security fund which is still not fully integrated into the government ' s financial statistics GFS accounting scope is fully integrated into the accounting range , and the accounting system of the social security fund statistics satellite accounts is constructed , and the connection mode between the social security fund and the government financial statistics GFS is designed .

( 2 ) The system has studied the Chinese government revenue and expenditure classification system and the IMF ' s fiscal revenue and expenditure classification system . According to the difference of the income and expenditure classification subjects , the paper puts forward a reform plan for the link between the government revenue , the government expenditure function and the government expenditure economy .

( 3 ) Research and put forward the index system of the Chinese government ' s health financial statistics evaluation and analysis . This research is different from other studies in that the previous research is either a separate study on the evaluation system or a study of the government ' s financial statistic accounting system . Based on the statistical information , this paper constructs the index system of health financial evaluation , and further points out that the complete financial statistical system should be a whole , and each step will affect the timely discovery of the root causes of the financial operation vulnerability so that the scientific and reasonable fiscal policy will be affected .

( 4 ) Based on the requirements of the International Monetary Fund ( IMF ) GFS ( 2001 ) , a detailed study on the reform of financial statistics and stock accounts and statistical accounting standards of the Chinese government is carried out , and the reform guidance scheme is pointed out . The necessity of carrying out the accrual system through the government operation table , other economic flow meters , balance sheets and cash sources and usage tables is demonstrated . The necessity of implementing the accrual basis in the financial statistics is demonstrated , and the guiding scheme of the reform is proposed . The recording time and the recording basis of the changes in the financial behavior of the Chinese government are studied .

There are some deficiencies in the research of the government ' s financial statistics system . Some ideas are put forward for the reform of the Chinese government ' s financial statistics system . It is necessary to make further research on the reform of the government ' s financial statistics system . The evaluation of the health finance can be done by statistical methods . However , because some of the data needed is difficult to obtain , the paper points out the analysis direction . This paper is mainly based on the analysis of the technical aspects of the government financial statistics accounting system , and has little research on the quality of raw data . These are the places that need to be constantly strengthened in the future .

【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：C829.2

【参考文献】