發(fā)布時間：2018-01-25 06:23

  本文關鍵詞： 政府資產(chǎn)負債表 核算主體范圍 理論基礎 編制目的　出處：《中央財經(jīng)大學學報》2017年10期 　論文類型：期刊論文

【摘要】：編制政府資產(chǎn)負債表對于政府資產(chǎn)負債存量核算具有重要意義。政府資產(chǎn)負債表編制相關問題亟待突破解決,核算主體范圍是首要問題。筆者圍繞政府范圍的規(guī)范統(tǒng)一問題開展探索性分析。筆者分析認為:編制目的是確定編制政府資產(chǎn)負債表理論基礎的重要依據(jù),政府活動屬性決定了政府資產(chǎn)負債表的編制理論基礎,將SNA體系、GFS體系與IPSAS準則結(jié)合起來,有利于政府范圍的規(guī)范統(tǒng)一。在此基礎上,筆者通過比較分析三種不同核算體系中的政府范圍,發(fā)現(xiàn)GFS體系多層次政府范圍劃分有助于政府范圍界定的規(guī)范化。結(jié)合中國組織機構(gòu)的活動屬性和功能,將中國政府資產(chǎn)負債核算主體范圍劃分為三個層次,能夠?qū)崿F(xiàn)編制政府資產(chǎn)負債表的目的。
[Abstract]:The compilation of government balance sheet is of great significance to the accounting of government assets and liabilities stock. The problems related to government balance sheet compilation need to be solved urgently. The scope of the accounting subject is the primary issue. The author carries out exploratory analysis around the standardization and unification of the government scope. The author thinks that the purpose of compiling is the important basis for determining the theoretical basis of the formulation of the government balance sheet. The attributes of government activities determine the theoretical basis for the compilation of government balance sheets. Combining the SNA system with the IPSAS criterion is conducive to the unification of government norms. By comparing and analyzing the government scope of the three different accounting systems, the author finds that the multi-level government scope division of GFS system is helpful to the standardization of government scope definition, combining with the activity attributes and functions of Chinese organizations. The scope of Chinese government asset liability accounting is divided into three levels, which can achieve the purpose of compiling government balance sheet.
【作者單位】： 中南民族大學經(jīng)濟學院;中南財經(jīng)政法大學統(tǒng)計與數(shù)學學院;
【基金】：國家社科基金重點項目“政府部門資產(chǎn)負債核算研究”(項目編號:15ATJ003)
【分類號】：F810.6
【正文快照】： 一、引言與文獻綜述2007年以來發(fā)生的國際金融危機和歐債危機,警醒著人們高度關注政府資產(chǎn)和負債狀況。2013年11月,十八屆三中全會通過的《中共中央關于全面深化改革若干重大問題的決定》中,明確提出加快建立國家統(tǒng)一的經(jīng)濟核算制度,編制全國和地方資產(chǎn)負債表。政府資產(chǎn)負債表，

本文編號：1462241