中國國有固定資本存量估算研究
發(fā)布時間：2018-08-04 15:06
【摘要】：當前我國正處于新常態(tài)轉(zhuǎn)型的特殊時期,混合所有制改革不斷深入。與國外的混合所有制概念不同,西方國家的混合所有制,是指在經(jīng)濟社會中,國有企業(yè)、私人企業(yè)等不同所有制的組織形式共存于市場經(jīng)濟;而我國的混合所有制概念是以企業(yè)內(nèi)部的產(chǎn)權結(jié)構(gòu)的角度,指除了國家所有和集體所有的成分外,還有其他的非公有制成分,在企業(yè)的層面形成國有資本、集體資本和非公有資本交叉持股、相互融合的狀況。所以在我國,國有資本不僅存在于國有企業(yè),也廣泛存在于其他所有制形式的企業(yè)中,這對精確衡量國有資本總量造成了很大的難度。在宏觀層面上調(diào)控和深化國有企業(yè)改革,需要以國有資本總量規(guī)模為數(shù)量依據(jù),同時,這一總量數(shù)據(jù)也為估算國有資本在社會總資本中最優(yōu)規(guī)模以及各地區(qū)國有資本的優(yōu)化配置提供數(shù)據(jù)基礎�，F(xiàn)有的關于國有資本的研究,國內(nèi)學者主要是從會計、管理和法律角度出發(fā),集中在對國有資本的管理體制或者國有企業(yè)的運營效率研究,而對國有資本總量規(guī)模的研究較少。本文從資本的經(jīng)濟學定義出發(fā),認為資本既是財富存量,也是為生產(chǎn)提供要素投入的資本服務流量,將國有資本視為社會總資本的組成部分,可作為投入要素參與到國民經(jīng)濟生產(chǎn)過程中。資本存量和資本服務是測算資本總量的基礎,因此本文的研究內(nèi)容是我國國有固定資本存量規(guī)模和核算,為我國國有資本的后續(xù)研究提供重要的數(shù)據(jù)支持和方法借鑒,以及拓展永續(xù)盤存法在我國的應用領域和范圍。國內(nèi)學者多采用永續(xù)盤存法(PIM)核算資本存量,核算的主體以全社會、省際或分行業(yè)的資本存量為主,很少按所有制類型進行存量核算,特別是在國有經(jīng)濟領域,資本存量的核算研究更是少而又少�；诖�,本文在回顧和比較已有相關研究文獻的基礎上,運用永續(xù)盤存法的迭代公式,試圖構(gòu)建62年時間跨度的我國國有經(jīng)濟投資序列,分段確定不同經(jīng)濟背景下的國有固定資產(chǎn)折舊率,計算1952年國有資本的基期存量,對1952~2014年全國層面的國有經(jīng)濟資本存量進行了估算,并對我國國有固定資本存量的變動情況進行分析。本文的結(jié)論是,第一,資本存量核算中最為普遍的方法是永續(xù)盤存法,亦可應用于國有經(jīng)濟核算領域。第二,選定較早的測算基年,有利于消除由計算基本資本存量時產(chǎn)生的偏差,因此最合適的測算基年應為1952年。較早的基年造成了較長的估算時間跨度,為消除此時間跨度內(nèi)的統(tǒng)計口徑問題,使估算結(jié)果更加符合實際,應該將較長的時間跨度分為幾個較短的時間區(qū)間。第三,核算國有固定資本存量最重要的工作是尋找合適的投資序列和折舊率。第四,由于折舊率不可能是一成不變的,國有固定資產(chǎn)折舊率可分三個時段確定了不同經(jīng)濟背景下的國有固定資產(chǎn)折舊率,在此基礎上可計算基年的國有固定資本存量。第五,我國國有固定資本存量呈現(xiàn)出一個穩(wěn)步增長的趨勢,表現(xiàn)為一個下凹型的增長路徑。我國國有固定資本存量的增長狀態(tài)可分為緩慢增長(1952~1978年)、穩(wěn)步擴張(1979~1992年)、快速增長(1993至今)三個階段,基本符合我國國有經(jīng)濟發(fā)展和改革的進程。第六,長期內(nèi),國有固定資本存量實際增長率趨于穩(wěn)定,但短期內(nèi)波動明顯。
[Abstract]:At present, our country is in the special period of the new normal transformation, and the mixed ownership reform continues to deepen. Different from the concept of mixed ownership in foreign countries, the mixed ownership of the western countries means that in the economic society, the organization forms of different ownership such as state-owned enterprises and private enterprises exist in the market economy, and the concept of mixed ownership in our country is the concept of mixed ownership. In the perspective of the internal property rights structure of the enterprise, it refers to the state of state-owned capital, collective capital and non public capital as well as the state of state-owned enterprises, as well as the widespread existence of state-owned capital in China. In other ownership enterprises, it is very difficult to accurately measure the total amount of state-owned capital. At the macro level, it is necessary to adjust and deepen the reform of state-owned enterprises with the amount of the total amount of state-owned capital as a quantitative basis. At the same time, this total amount of data is also the optimal scale of the state capital in the total social capital and the state-owned enterprises. The optimal allocation of capital provides a data basis. The existing research on state-owned capital is mainly from the perspective of accounting, management and law, focusing on the study of the management system of state-owned capital or the operational efficiency of state-owned enterprises, but less on the scale of the total amount of state-owned capital. It is considered that capital is not only the stock of wealth, but also the capital service flow that provides factor input for production, which regards state capital as part of the total social capital, and participates in the process of national economic production as an input factor. The capital stock and capital service are the basis for calculating the total capital of the capital. Therefore, the research content of this paper is China's country. The size and accounting of fixed capital stock will provide important data support and method for the follow-up study of state owned capital in China, and expand the application field and scope of the perpetual inventory method in China. Many domestic scholars use PIM to calculate the capital stock, and the main body of the accounting is the capital stock of the whole society, the inter provincial or the sub industry. In this paper, based on the review and comparison of relevant literature, this paper tries to construct a 62 year time span of China's state-owned economic investment sequence, based on the review and comparison of relevant literature. To determine the depreciation rate of state-owned fixed assets under different economic backgrounds, calculate the base stock of the state capital in 1952, estimate the stock of state-owned economic capital in the national level of 1952~2014, and analyze the changes of the stock of state-owned fixed capital in China. The conclusion of this paper is that the first is the most common in the capital stock accounting. The method is the perpetual inventory method and can also be applied to the state-owned economic accounting field. Second, the earlier calculation basis year is selected to eliminate the deviation caused by the calculation of the basic capital stock. Therefore, the most suitable calculation base year should be 1952. The earlier base year resulted in a long estimation time span to eliminate the statistical mouth within this time span. In order to make the result more practical, the longer time span should be divided into several shorter time intervals. Third, the most important work of accounting for the stock of state fixed capital is to find the appropriate investment sequence and depreciation rate. Fourth, because the depreciation rate is not likely to be 10%, the depreciation rate of the state-owned fixed assets can be divided into three times. The section determines the depreciation rate of state-owned fixed assets under different economic backgrounds, and on this basis can calculate the stock of state-owned fixed capital in the base year. Fifth, China's state-owned fixed capital stock presents a steady growth trend, showing a concave growth path. The state of China's state-owned fixed capital stock can be divided into a slow increase. Long (1952~1978 years), steady expansion (1979~1992), rapid growth (1993 today) three stages, basically in line with the process of the development and reform of China's state-owned economy. Sixth, in the long term, the actual growth rate of the stock of state-owned fixed capital tends to be stable, but the short-term fluctuations are obvious.
【學位授予單位】：北京工商大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F123.7
本文編號：2164257
[Abstract]:At present, our country is in the special period of the new normal transformation, and the mixed ownership reform continues to deepen. Different from the concept of mixed ownership in foreign countries, the mixed ownership of the western countries means that in the economic society, the organization forms of different ownership such as state-owned enterprises and private enterprises exist in the market economy, and the concept of mixed ownership in our country is the concept of mixed ownership. In the perspective of the internal property rights structure of the enterprise, it refers to the state of state-owned capital, collective capital and non public capital as well as the state of state-owned enterprises, as well as the widespread existence of state-owned capital in China. In other ownership enterprises, it is very difficult to accurately measure the total amount of state-owned capital. At the macro level, it is necessary to adjust and deepen the reform of state-owned enterprises with the amount of the total amount of state-owned capital as a quantitative basis. At the same time, this total amount of data is also the optimal scale of the state capital in the total social capital and the state-owned enterprises. The optimal allocation of capital provides a data basis. The existing research on state-owned capital is mainly from the perspective of accounting, management and law, focusing on the study of the management system of state-owned capital or the operational efficiency of state-owned enterprises, but less on the scale of the total amount of state-owned capital. It is considered that capital is not only the stock of wealth, but also the capital service flow that provides factor input for production, which regards state capital as part of the total social capital, and participates in the process of national economic production as an input factor. The capital stock and capital service are the basis for calculating the total capital of the capital. Therefore, the research content of this paper is China's country. The size and accounting of fixed capital stock will provide important data support and method for the follow-up study of state owned capital in China, and expand the application field and scope of the perpetual inventory method in China. Many domestic scholars use PIM to calculate the capital stock, and the main body of the accounting is the capital stock of the whole society, the inter provincial or the sub industry. In this paper, based on the review and comparison of relevant literature, this paper tries to construct a 62 year time span of China's state-owned economic investment sequence, based on the review and comparison of relevant literature. To determine the depreciation rate of state-owned fixed assets under different economic backgrounds, calculate the base stock of the state capital in 1952, estimate the stock of state-owned economic capital in the national level of 1952~2014, and analyze the changes of the stock of state-owned fixed capital in China. The conclusion of this paper is that the first is the most common in the capital stock accounting. The method is the perpetual inventory method and can also be applied to the state-owned economic accounting field. Second, the earlier calculation basis year is selected to eliminate the deviation caused by the calculation of the basic capital stock. Therefore, the most suitable calculation base year should be 1952. The earlier base year resulted in a long estimation time span to eliminate the statistical mouth within this time span. In order to make the result more practical, the longer time span should be divided into several shorter time intervals. Third, the most important work of accounting for the stock of state fixed capital is to find the appropriate investment sequence and depreciation rate. Fourth, because the depreciation rate is not likely to be 10%, the depreciation rate of the state-owned fixed assets can be divided into three times. The section determines the depreciation rate of state-owned fixed assets under different economic backgrounds, and on this basis can calculate the stock of state-owned fixed capital in the base year. Fifth, China's state-owned fixed capital stock presents a steady growth trend, showing a concave growth path. The state of China's state-owned fixed capital stock can be divided into a slow increase. Long (1952~1978 years), steady expansion (1979~1992), rapid growth (1993 today) three stages, basically in line with the process of the development and reform of China's state-owned economy. Sixth, in the long term, the actual growth rate of the stock of state-owned fixed capital tends to be stable, but the short-term fluctuations are obvious.
【學位授予單位】：北京工商大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F123.7
【引證文獻】
相關期刊論文 前1條
1 徐丹丹;劉超;董瑩;;我國國有固定資本存量測算及其規(guī)模變遷分析[J];價格理論與實踐;2017年06期
，本文編號：2164257
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