本文選題：資產(chǎn)負(fù)債核算　切入點(diǎn)：非金屬資產(chǎn)　出處：《調(diào)研世界》2017年02期 　論文類型：期刊論文

【摘要】：本文從英國資產(chǎn)負(fù)債表的編制歷史、核算原則、資產(chǎn)范圍、機(jī)構(gòu)部門分類、資產(chǎn)與負(fù)債分類等角度,深入研究英國資產(chǎn)負(fù)債表中的資產(chǎn)與負(fù)債的核算方法、基礎(chǔ)資料來源、估價技術(shù)等資產(chǎn)負(fù)債核算關(guān)鍵問題,包括非住宅、交通設(shè)備、培育資產(chǎn)、無形資產(chǎn)等非金融資產(chǎn),以及貨幣黃金和特別提款權(quán)、股權(quán)和投資基金份額、保險、養(yǎng)老金和標(biāo)準(zhǔn)化擔(dān)保計劃、金融衍生工具和雇員股票期權(quán)等金融資產(chǎn)和負(fù)債。通過研究借鑒英國編制經(jīng)驗(yàn),結(jié)合我國國情,提出我國資產(chǎn)負(fù)債核算工作應(yīng)加強(qiáng)部門協(xié)作,整合各方資源,按照國際通行標(biāo)準(zhǔn),依托企事業(yè)單位會計核算基礎(chǔ),健全核算制度,夯實(shí)核算基礎(chǔ),推動我國資產(chǎn)負(fù)債表編制工作。
[Abstract]:From the point of view of the history, accounting principles, asset scope, institutional sector classification, asset and liability classification of the UK balance sheet, this paper makes an in-depth study of the accounting methods and basic data sources of the assets and liabilities in the UK balance sheet. Key issues in asset-liability accounting, such as valuation techniques, include non-residential, transportation equipment, nurturing assets, intangible assets and other non-financial assets, as well as monetary gold and special drawing rights, equity and investment fund shares, insurance, Pension and standardized guarantee schemes, financial derivatives and employee stock options and other financial assets and liabilities. Integrating all kinds of resources, according to the international standard, relying on the accounting basis of enterprises and institutions, perfecting the accounting system, strengthening the accounting basis, promoting the compilation of balance sheet in China.
【作者單位】： 國家統(tǒng)計局國民經(jīng)濟(jì)核算司資產(chǎn)負(fù)債核算處;
【分類號】：F231.1
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本文編號：1651460