本文選題：政府財政統(tǒng)計 + 收支分類體系　； 參考：《西南財經大學》2012年博士論文

【摘要】：進入20世紀90年代以來,世界上爆發(fā)了嚴重的墨西哥金融危機和亞洲金融危機,當這兩次危機人們還記憶猶新時,2007年美國爆發(fā)了次貸危機,兩年后引發(fā)為全球經濟危機,然而世界經濟還未從這次危機中走出來,歐洲債務危機又開始上演,當前仍在演繹。然而,縱觀幾次危機,不管是金融危機、經濟危機還是當前正在演繹的歐洲債務危機都表明,金融風險加劇直至危機爆發(fā)往往與政府債務危機和財政支付危機有著直接或間接的關系。政府巨額財政赤字既可能是金融危機發(fā)生的重要原因,也可能會成為其加深、蔓延的重要推動器。從歐洲債務危機中,看到了在希臘等歐洲多國有著這樣的演繹,同時實踐表明,危機是否爆發(fā)、影響有多大與國家財政實力有關。財政是政府應對危機時的重要手段,也是多種手段結合的綜合處置方案落到實處的重要保障,它還用于彌補危機帶來的損失。 為了規(guī)范世界各國宏觀經濟統(tǒng)計,便于各國交流與對比,在聯(lián)合國、國際貨幣基金組織(IMF)、世界銀行等國際組織主導下,經過幾十年的發(fā)展與完善,制定了一系列國際統(tǒng)計規(guī)范,其中最主要的是經過多次修訂的《國民經濟核算體系》(SNA)、《國際收支手冊》(BOP)、《貨幣與金融統(tǒng)計手冊》(MFS)、《政府財政統(tǒng)計手冊》(GFS)。改革開放以來,中國統(tǒng)計學界對建立我國宏觀經濟統(tǒng)計體系進行了廣泛而深入的研究,并且已經建立起了與社會主義市場經濟體制相適應的國民經濟核算體系。但是,在整個宏觀經濟統(tǒng)計體系中,對中國政府財政統(tǒng)計的研究還是相對薄弱。因此,無論從理論上還是實踐上來說,研究建設改革完善中國政府財政統(tǒng)計體系都具有十分重要的意義。 本文是在遵循國際貨幣基金組織GFS(2001)框架下,在借鑒現(xiàn)有中國政府財政統(tǒng)計研究成果的基礎上,結合國情對中國政府財政統(tǒng)計體系改革所進行的再研究,為構建中國政府財政統(tǒng)計新體系,全面提高財政統(tǒng)計信息質量提供支持。本文研究的出發(fā)點是推動中國的政府財政統(tǒng)計更加符合市場經濟體制的要求,更加符合國際統(tǒng)計規(guī)范,為健康財政統(tǒng)計分析評價提供真實客觀的數(shù)據(jù),真正有利于及早發(fā)現(xiàn)我國財政運行的脆弱性根源,為政府制定政策提供科學依據(jù),從而實現(xiàn)中國政府財政健康發(fā)展。 論文共有八章,各章內容安排如下： 第一章緒論。一是結合近年來所發(fā)生的幾次世界性經濟危機提出研究的問題,指出金融危機與財政危機之間會相互演繹；二是提出研究的理論意義和實踐意義；三是對國內外政府財政統(tǒng)計研究現(xiàn)狀進行評述,梳理總結我國政府財政統(tǒng)計研究的基本情況,在已有政府財政統(tǒng)計研究成果基礎上,明確本文研究的重點與需要做的工作；四是介紹論文的結構和主要內容；五是歸納出論文的主要創(chuàng)新和不足。 第二章政府財政統(tǒng)計的理論基礎與政府財政統(tǒng)計的發(fā)展。本章從財政理論的發(fā)展和財政統(tǒng)計國際規(guī)范的修訂過程兩個方面,著手對政府財政統(tǒng)計的產生和發(fā)展過程進行梳理和總結。著重介紹了2001版《政府財政統(tǒng)計手冊》的主要特點、統(tǒng)計范圍以及與1986年版GFS的對比分析,并對比分析了政府財政統(tǒng)計與其他三大宏觀統(tǒng)計體系的關系。 第三章中國政府財政統(tǒng)計體系現(xiàn)狀及改革方向。首先對中國政府財政統(tǒng)計體系總體情況進行介紹,指出核算涵蓋的范圍是職能政府、核算基礎是財政預決算、核心內容是財政資金的流動,以及指標體系仍然是按照以往國際上通行的財政赤字核心指標等內容；其次,在梳理政府財政統(tǒng)計體系(GFS)的實施情況后,重點分析了澳大利亞、加拿大政府財政統(tǒng)計開展情況和成功做法,并提出了可供我國推進政府財政統(tǒng)計改革的借鑒意義；最后指出中國政府財政統(tǒng)計與GFS(2001)的差距,主要是核算范圍不夠穩(wěn)定、經常變動、核算基礎是以現(xiàn)金收付實現(xiàn)制沒有按照權責發(fā)生制、收支分類體系還是遵循GFS(1986)的政府收支分類體系、財政分析指標體系還是用財政赤字指標等,并探討如何進行改革等問題。 第四章中國政府財政統(tǒng)計分類體系研究。本章是本文研究的一個重點,首先介紹了中國政府收支分類的基本框架和基本原則；其次,通過對國際貨幣基金組織的政府財政統(tǒng)計收支分類GFS(2001)和中國政府收支分類進行比較,提出了兩個分類進行轉換的原則,據(jù)此分別設計了政府收入、政府支出功能分類、政府支出經濟分類的轉換編制方法,對今后推進中國政府收支分類改革提供了科學依據(jù)。 第五章中國財政統(tǒng)計體系統(tǒng)計范圍拓展——國有資本財政和社會保障資金統(tǒng)計衛(wèi)星賬戶研究。本章是本文研究的又一個重點,首先介紹了政府財政統(tǒng)計核算范圍,包括GFS(2001)的核算范圍以及中國政府財政統(tǒng)計的核算范圍,指出中國現(xiàn)有財政統(tǒng)計核算范圍的不科學性。其次,對政府財政統(tǒng)計范圍進行了拓展,構建了中國國有資本財政統(tǒng)計衛(wèi)星賬戶核算體系。根據(jù)我國國情,國有企業(yè)改革問題仍然處于非常重要的地位,且國有資本對政府財政的健康問題至關重要,不應該只是將執(zhí)行政府政策的公共公司納入核算范圍,其他國有資本也應該將其經營情況納入核算范圍,并設計了與GFS進行有效銜接模式；最后,遵照GFS(2001)核算范圍,論證了將中國社會保障資金全面納入核算范圍的必要性,構建了中國社會保障資金統(tǒng)計衛(wèi)星賬戶核算體系,設計了將社會保障全面納入核算范圍情況下社會保障與政府財政統(tǒng)計的銜接模式。 第六章中國政府財政統(tǒng)計核算方式改革研究。本章主要包括中國政府財政統(tǒng)計核算對象改革和中國政府財政統(tǒng)計核算準則改革兩部分。核算對象部分主要分析了GFS(2001)總體框架中的政府運營表、其他經濟流量表、資產負債表和現(xiàn)金來源與使用表四張表,并且論證了通過這四張表可以評估政府活動對經濟的影響和財政政策的可持續(xù)性,提出了核算對象改革的指導性意見。核算準則部分指出中國政府財政統(tǒng)計核算準則的改革是基于GFS(2001)框架下進行的,首先回顧核算準則建設,分析了權責發(fā)生制的優(yōu)點,收付實現(xiàn)制的缺點,并指出財政統(tǒng)計中推行權責發(fā)生制的必要性,提出了推進改革的指導性方案；其次研究了中國政府財政行為變動的統(tǒng)計記錄時間以及記錄基礎。 第七章政府財政統(tǒng)計分析評價指標體系研究。這是對中國政府財政統(tǒng)計數(shù)據(jù)實際應用的研究。主要是依據(jù)健康財政的內涵和政府財政統(tǒng)計信息,設計了健康財政分析評價指標體系,從財政風險、財政收入可持續(xù)性、財政支出績效三個方面,將三大類指標有機結合起來評價分析中國政府財政健康狀況,為評價政府財政政策提供科學方法,有利于實現(xiàn)政府財政健康發(fā)展。 第八章研究結論與展望。一方面,對本文的研究重點和結果做一個全面的總結和回顧并指出研究中的不足；另一方面,明確需要進一步研究的問題。 本文研究在國際貨幣基金組織GFS(2001)框架下,對中國政府財政統(tǒng)計體系改革再研究作了多方面的探索,其創(chuàng)新之處主要體現(xiàn)在： (1)拓展中國政府財政統(tǒng)計的內容,構建了國有資本財政統(tǒng)計衛(wèi)星賬戶和社會保障資金統(tǒng)計衛(wèi)星賬戶核算體系。一方面,結合國情,以及中國國有資本的特點,提出應將國有資本經營情況全面納入政府財政核算體系,而不是完全遵照GFS(2001)所指的公共公司,構建了中國國有資本財政統(tǒng)計衛(wèi)星賬戶核算體系,并設計了國有資本財政與政府財政統(tǒng)計GFS的銜接方式；另一方面,指出將中國仍未全面納入政府財政統(tǒng)計GFS核算范圍的社會保障資金全面納入核算范圍,構建了中國社會保障資金統(tǒng)計衛(wèi)星賬戶核算體系,并設計了社會保障資金與政府財政統(tǒng)計GFS的銜接模式。 (2)系統(tǒng)研究了中國政府財政收支分類體系與國際貨幣基金組織的政府財政收支分類體系,根據(jù)收支分類科目的差異,按照政府收入、政府支出功能分類、政府支出經濟分類對兩者進行了轉換研究。為中國政府財政統(tǒng)計與國際規(guī)范相銜接提出了改革方案,指出當前中國政府收支分類體系是不科學的,按現(xiàn)行收入分類夸大了政府收入,將本沒有導致收入增加的項目也歸為收入,其實是政府所擁有的資產之間相互轉換,同樣,在支出方面也有這樣的情況,有的支出交叉重疊,這樣不能夠真實的反映出政府凈財富,而凈財富才是政府真正可用于抵抗金融危機和財政危機所產生的支出資金。 (3)研究并提出了中國政府健康財政統(tǒng)計評價分析指標體系。本研究與其他研究的不同之處在于,以往研究要么就評價體系而展開單獨研究,要么就只研究政府財政統(tǒng)計核算體系,而本文在財政統(tǒng)計核算體系的基礎上,依據(jù)統(tǒng)計信息構建了健康財政評價指標體系,將核算與評價很好地結合起來,并進一步指出,完整的財政統(tǒng)計體系應該是從統(tǒng)計原始數(shù)據(jù)到數(shù)據(jù)加工,再到統(tǒng)計數(shù)據(jù)深加工是一體的,每一步都會影響財政運行脆弱性根源的及時發(fā)現(xiàn),以至于會影響提出科學合理的財政政策。 (4)基于國際貨幣基金組織GFS(2001)的要求,對中國政府財政統(tǒng)計流量與存量帳戶以及統(tǒng)計核算準則的改革進行了具體研究,并指出了改革指導方案。論證了通過政府運營表、其他經濟流量表、資產負債表和現(xiàn)金來源與使用表評估政府活動對經濟的影響和財政政策的可持續(xù)性。論證了財政統(tǒng)計中推行權責發(fā)生制的必要性,提出了推進改革的指導性方案,研究了中國政府財政行為變動的記錄時間以及記錄基礎。 本文對政府財政統(tǒng)計核算體系的研究也還有一些不足,對中國政府財政統(tǒng)計體系的改革有些還只是提出一些設想,要真正建立完善的政府財政統(tǒng)計體系,還需要作進一步研究。對健康財政的評價本可以用統(tǒng)計方法作一些實證方面的研究,但由于所需的某些數(shù)據(jù)較難獲得,只是指出了分析方向。本文主要是基于政府財政統(tǒng)計核算體系技術方面的分析,對影響原始數(shù)據(jù)質量方面研究較少。這些都是今后需要不斷加強研究的地方。
[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 .

【學位授予單位】：西南財經大學
【學位級別】：博士
【學位授予年份】：2012
【分類號】：C829.2

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