本文關鍵詞： 政府資產(chǎn) 政府功能定位 編表目的　出處：《統(tǒng)計與信息論壇》2017年06期 　論文類型：期刊論文

【摘要】：政府資產(chǎn)是政府資產(chǎn)負債表的重要組成部分,研究政府資產(chǎn)范圍對于完善政府資產(chǎn)負債表編制理論具有重要意義。通過比較分析微觀核算體系和宏觀核算體系中資產(chǎn)的定義,認為資產(chǎn)的定義不僅和資產(chǎn)主體的目標、功能有關,還與編制資產(chǎn)負債表的目的相關。在此基礎上,根據(jù)政府的功能定位和政府資產(chǎn)負債表編制目的對政府資產(chǎn)進行定義,并結合政府在經(jīng)濟活動中的作用,將政府資產(chǎn)劃分為行政事業(yè)單位占有使用資產(chǎn)、公益性資產(chǎn)、政府投資資本和資源性資產(chǎn)四類。最后討論了PPP項目是否為政府資產(chǎn)以及其記入政府資產(chǎn)的方式。
[Abstract]:Government assets are an important part of government balance sheet. It is very important to study the scope of government assets for perfecting the theory of government balance sheet. By comparing and analyzing the definition of assets in micro accounting system and macro accounting system, It is considered that the definition of assets is not only related to the objective and function of the asset subject, but also related to the purpose of compiling balance sheet. On the basis of this, the definition of government assets is made according to the function orientation of the government and the purpose of preparing the government balance sheet. Combined with the role of the government in economic activities, the government assets are divided into administrative institutions possessing and using assets, public welfare assets, Finally, the paper discusses whether the PPP project is a government asset and how it can be credited to the government asset.
【作者單位】： 中南財經(jīng)政法大學統(tǒng)計與數(shù)學學院;
【基金】：國家社會科學基金重點項目《政府部門資產(chǎn)負債核算研究》(15ATJ003) 全國統(tǒng)計科學研究項目《我國資產(chǎn)負債表編制問題研究》(2015LY16)
【分類號】：F810.6
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本文編號：1525555