本文關(guān)鍵詞： 政府資產(chǎn)負(fù)債表 核算主體范圍 理論基礎(chǔ) 編制目的　出處：《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年10期 　論文類(lèi)型：期刊論文

【摘要】：編制政府資產(chǎn)負(fù)債表對(duì)于政府資產(chǎn)負(fù)債存量核算具有重要意義。政府資產(chǎn)負(fù)債表編制相關(guān)問(wèn)題亟待突破解決,核算主體范圍是首要問(wèn)題。筆者圍繞政府范圍的規(guī)范統(tǒng)一問(wèn)題開(kāi)展探索性分析。筆者分析認(rèn)為:編制目的是確定編制政府資產(chǎn)負(fù)債表理論基礎(chǔ)的重要依據(jù),政府活動(dòng)屬性決定了政府資產(chǎn)負(fù)債表的編制理論基礎(chǔ),將SNA體系、GFS體系與IPSAS準(zhǔn)則結(jié)合起來(lái),有利于政府范圍的規(guī)范統(tǒng)一。在此基礎(chǔ)上,筆者通過(guò)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(guó)組織機(jī)構(gòu)的活動(dòng)屬性和功能,將中國(guó)政府資產(chǎn)負(fù)債核算主體范圍劃分為三個(gè)層次,能夠?qū)崿F(xiàn)編制政府資產(chǎn)負(fù)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(xué)經(jīng)濟(jì)學(xué)院;中南財(cái)經(jīng)政法大學(xué)統(tǒng)計(jì)與數(shù)學(xué)學(xué)院;
【基金】：國(guó)家社科基金重點(diǎn)項(xiàng)目“政府部門(mén)資產(chǎn)負(fù)債核算研究”(項(xiàng)目編號(hào):15ATJ003)
【分類(lèi)號(hào)】：F810.6
【正文快照】： 一、引言與文獻(xiàn)綜述2007年以來(lái)發(fā)生的國(guó)際金融危機(jī)和歐債危機(jī),警醒著人們高度關(guān)注政府資產(chǎn)和負(fù)債狀況。2013年11月,十八屆三中全會(huì)通過(guò)的《中共中央關(guān)于全面深化改革若干重大問(wèn)題的決定》中,明確提出加快建立國(guó)家統(tǒng)一的經(jīng)濟(jì)核算制度,編制全國(guó)和地方資產(chǎn)負(fù)債表。政府資產(chǎn)負(fù)債表，

本文編號(hào)：1462241