本文關(guān)鍵詞：中國國家資產(chǎn)負(fù)債表研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2014年博士論文　論文類型：學(xué)位論文

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【摘要】：2008年金融危機(jī)之后,在分析危機(jī)產(chǎn)生的原因、傳導(dǎo)機(jī)制和應(yīng)對策略過程中,對于國家資產(chǎn)負(fù)債的研究逐漸引起學(xué)界關(guān)注。西方主要發(fā)達(dá)國家已經(jīng)在設(shè)計(jì)、編制和分析國家資產(chǎn)資產(chǎn)負(fù)債表方面進(jìn)行了比較長期的理論研究和實(shí)踐探索, “資產(chǎn)負(fù)債表方法”已經(jīng)成為經(jīng)濟(jì)風(fēng)險和經(jīng)濟(jì)危機(jī)分析的一個重要研究趨勢。2013年6月,財(cái)政部副部長劉昆表示,在未來深化公共財(cái)政管理改革進(jìn)程中,我國將建立政府財(cái)務(wù)報(bào)告制度,編制國家資產(chǎn)負(fù)債表。國家資產(chǎn)負(fù)債表在國民經(jīng)濟(jì)統(tǒng)計(jì)及宏觀經(jīng)濟(jì)分析中成為越來越重要的組成部分,國外的相關(guān)研究已經(jīng)有幾十年歷史,而我國的研究工作尚處于起步階段；同時,我國地方債務(wù)風(fēng)險的快速積累和對外資產(chǎn)負(fù)債結(jié)構(gòu)失衡等問題影響到國家經(jīng)濟(jì)運(yùn)行的穩(wěn)定和健康。因此,本文的研究在理論和實(shí)踐兩方面都具有很強(qiáng)現(xiàn)實(shí)意義。第一章是導(dǎo)論。首先介紹了國家資產(chǎn)負(fù)債表研究的國內(nèi)和國際背景,并從理論和實(shí)踐兩個方面,對研究的意義進(jìn)行了深入論述。然后分別對國內(nèi)和國外的相關(guān)研究文獻(xiàn)進(jìn)行了梳理,并進(jìn)行總體評述。接下來介紹了論文的研究方法和思路,對論文的結(jié)構(gòu)做了分章節(jié)的簡介。最后總結(jié)了論文的創(chuàng)新點(diǎn)和不足。第二章是國家、國家經(jīng)濟(jì)治理和國家資產(chǎn)負(fù)債表的關(guān)系。首先闡述了國家、國家的經(jīng)濟(jì)作用及與國家資產(chǎn)負(fù)債表的關(guān)系,然后分析了國家資產(chǎn)負(fù)債表在國家經(jīng)濟(jì)治理中的作用,主要從預(yù)算管理、財(cái)政政策、金融政策、國家審計(jì)和國家經(jīng)濟(jì)治理等方面進(jìn)行具體論述。第三章從會計(jì)理論視角進(jìn)行分析。首先對于資產(chǎn)、負(fù)債、權(quán)益、會計(jì)恒等式、資產(chǎn)負(fù)債表等概念的內(nèi)涵和外延進(jìn)行論述。然后對宏觀資產(chǎn)負(fù)債表與微觀資產(chǎn)負(fù)債表之間的異同進(jìn)行對比分析,對經(jīng)濟(jì)評價指標(biāo)中的流量指標(biāo)和存量指標(biāo)進(jìn)行了差異分析。接下來對資產(chǎn)負(fù)債觀,以及宏觀資產(chǎn)負(fù)債表的資產(chǎn)負(fù)債觀進(jìn)行了介紹和分析。最后是對資產(chǎn)負(fù)債表方法的闡述,并對其廣義和狹義定義做了區(qū)分和說明。第四章是各國資產(chǎn)負(fù)債表情況介紹。在介紹英國、美國、澳大利亞、加拿大和日本的相關(guān)情況和經(jīng)驗(yàn)之后,對我國國家資產(chǎn)負(fù)債表的研究和編制情況進(jìn)行了梳理。第五章是國家資產(chǎn)負(fù)債表的設(shè)計(jì)和編制。首先明確了國家資產(chǎn)負(fù)債表設(shè)計(jì)的范圍,對于設(shè)計(jì)過程中需要考慮的相關(guān)原則進(jìn)行了梳理總結(jié)。接下來在基本原則的指導(dǎo)下,對國家經(jīng)濟(jì)體和國家資產(chǎn)負(fù)債表進(jìn)行了部門劃分和體系設(shè)計(jì),以及各個部門資產(chǎn)負(fù)債表和綜合資產(chǎn)負(fù)債表的具體設(shè)計(jì)。然后,分別闡述了四個基本部門報(bào)表的數(shù)據(jù)來源和估值方法,最后對國家資產(chǎn)負(fù)債表的取數(shù)來源、匯總方法和估值方法進(jìn)行了說明。第六章是國家資產(chǎn)負(fù)債表的分析。首先對國家資產(chǎn)負(fù)債表、主權(quán)資產(chǎn)負(fù)債表和對外資產(chǎn)負(fù)債表的內(nèi)容和特點(diǎn)進(jìn)行理論說明,并對我國的實(shí)際情況進(jìn)行綜合分析。然后對于居民資產(chǎn)負(fù)債表、金融資產(chǎn)負(fù)債表、企業(yè)資產(chǎn)負(fù)債表和政府資產(chǎn)負(fù)債表這四大部門資產(chǎn)負(fù)債表的內(nèi)容和特點(diǎn)進(jìn)行理論說明,并對我國實(shí)際情況進(jìn)行深入分析。第七章總結(jié)在國家資產(chǎn)負(fù)債表理論研究、報(bào)表設(shè)計(jì)和編制、以及對我國國家資產(chǎn)負(fù)債表數(shù)據(jù)進(jìn)行分析得出的主要結(jié)論,并提出在設(shè)計(jì)、編制和分析結(jié)論中發(fā)現(xiàn)的問題。第八章對于研究過程中發(fā)現(xiàn)的問題,從國家經(jīng)濟(jì)治理、報(bào)表設(shè)計(jì)和編制、國家經(jīng)濟(jì)政策三個方面提出政策建議。
[Abstract]:After the 2008 financial crisis, analyzes the causes for the crisis, conduction mechanism and coping strategies in the process of research for the national balance sheet has attracted academic attention. The main western developed countries has been in the design, explores the comparative long-term theoretical research and practice of establishment and analysis of state assets balance sheet, balance sheet the method has become the economic risk analysis and economic crisis is an important research trend of.2013 in June, Vice Finance Minister Liu Kun said that in the future to deepen the reform of public financial management process, will establish a government financial reporting system in China, the preparation of the national balance sheet. The national balance sheet becomes more and more important part in the analysis of the national economic statistics and macro economy, foreign researches have decades of history, and the research work in China is still in the initial stage At the same time, the problem of our country; the risk of local debt and the rapid accumulation of foreign assets and liabilities structure imbalance affects the operation of the national economy stable and healthy. Therefore, this research has a strong practical significance in two aspects of theory and practice. The first chapter is the introduction. First introduced the country on balance sheet assets and domestic the international background, and from two aspects of theory and practice, the significance of the study are discussed. Then the relevant research literature of domestic and abroad are summarized, and an overall review. Then introduced the research methods and ideas, the structure of the thesis the chapter concludes. The innovation and deficiencies of the thesis. The second chapter is the national, national economic governance and national balance sheets. Firstly, the role of national economy and the national balance sheet, Then analyzes the national balance sheet in the national economic governance role, mainly from the budget management, fiscal policy, financial policy, national audit and national economic governance are discussed in detail in this paper. The third chapter carries on the analysis from the perspective of accounting theory. Firstly, for assets, liabilities, equity, accounting equation, the connotation and extension of assets balance sheet concepts are discussed. Then the macro balance sheet compared with the similarities and differences between the micro balance sheet, the economic evaluation index of flow index and stock index. Then analyzes the difference of the concept of assets and liabilities, and the macro balance sheet asset liability view was introduced and analyzed. Finally is the balance sheet method is elaborated, and the broad and narrow definition makes a distinction and description. The fourth chapter introduces the national balance sheet. In the UK, the United States China, Australia, Canada and Japan after the relevant circumstances and experiences of our research and the establishment of national balance sheets are reviewed. The fifth chapter is the design and preparation of the national balance sheet. The first clear the national balance sheet design scope for related principles that need to be taken into consideration during the design process of summary. Then under the guidance of the basic principles of the national economy and the national balance sheet for the division and design of the system, and each department of the balance sheet and the consolidated balance sheet and concrete design. Then, the author expounds four basic departments report data sources and valuation methods, the number of the source of the national balance sheet, summarizing methods and valuation methods are described. The sixth chapter is the analysis of the national balance sheet. The balance sheet of the state, the main power. The balance sheet and the balance sheet of the contents and characteristics of the theory, comprehensive analysis and the actual situation of our country. Then for residents of the balance sheet, the financial balance sheet, corporate balance sheets and government balance sheet contents and characteristics of the four sector's balance sheet and a theoretical description. The in-depth analysis of the actual situation in our country. The seventh chapter summarizes the theory of balance sheet, report design and preparation, and the main conclusions of our national balance sheet data, and put forward the design, compilation and analysis found the problems. The eighth chapter for the problems found in the research process from the national economy, governance, report design and preparation, and put forward some policy suggestions in three aspects of national economic policy.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.5

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