本文選題：政府財(cái)政統(tǒng)計(jì) + 收支分類體系　； 參考：《西南財(cái)經(jīng)大學(xué)》2012年博士論文

【摘要】：進(jìn)入20世紀(jì)90年代以來,世界上爆發(fā)了嚴(yán)重的墨西哥金融危機(jī)和亞洲金融危機(jī),當(dāng)這兩次危機(jī)人們還記憶猶新時(shí),2007年美國爆發(fā)了次貸危機(jī),兩年后引發(fā)為全球經(jīng)濟(jì)危機(jī),然而世界經(jīng)濟(jì)還未從這次危機(jī)中走出來,歐洲債務(wù)危機(jī)又開始上演,當(dāng)前仍在演繹。然而,縱觀幾次危機(jī),不管是金融危機(jī)、經(jīng)濟(jì)危機(jī)還是當(dāng)前正在演繹的歐洲債務(wù)危機(jī)都表明,金融風(fēng)險(xiǎn)加劇直至危機(jī)爆發(fā)往往與政府債務(wù)危機(jī)和財(cái)政支付危機(jī)有著直接或間接的關(guān)系。政府巨額財(cái)政赤字既可能是金融危機(jī)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(wù)危機(jī)中,看到了在希臘等歐洲多國有著這樣的演繹,同時(shí)實(shí)踐表明,危機(jī)是否爆發(fā)、影響有多大與國家財(cái)政實(shí)力有關(guān)。財(cái)政是政府應(yīng)對危機(jī)時(shí)的重要手段,也是多種手段結(jié)合的綜合處置方案落到實(shí)處的重要保障,它還用于彌補(bǔ)危機(jī)帶來的損失。 為了規(guī)范世界各國宏觀經(jīng)濟(jì)統(tǒng)計(jì),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(dǎo)下,經(jīng)過幾十年的發(fā)展與完善,制定了一系列國際統(tǒng)計(jì)規(guī)范,其中最主要的是經(jīng)過多次修訂的《國民經(jīng)濟(jì)核算體系》(SNA)、《國際收支手冊》(BOP)、《貨幣與金融統(tǒng)計(jì)手冊》(MFS)、《政府財(cái)政統(tǒng)計(jì)手冊》(GFS)。改革開放以來,中國統(tǒng)計(jì)學(xué)界對建立我國宏觀經(jīng)濟(jì)統(tǒng)計(jì)體系進(jìn)行了廣泛而深入的研究,并且已經(jīng)建立起了與社會主義市場經(jīng)濟(jì)體制相適應(yīng)的國民經(jīng)濟(jì)核算體系。但是,在整個宏觀經(jīng)濟(jì)統(tǒng)計(jì)體系中,對中國政府財(cái)政統(tǒng)計(jì)的研究還是相對薄弱。因此,無論從理論上還是實(shí)踐上來說,研究建設(shè)改革完善中國政府財(cái)政統(tǒng)計(jì)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(cái)政統(tǒng)計(jì)研究成果的基礎(chǔ)上,結(jié)合國情對中國政府財(cái)政統(tǒng)計(jì)體系改革所進(jìn)行的再研究,為構(gòu)建中國政府財(cái)政統(tǒng)計(jì)新體系,全面提高財(cái)政統(tǒng)計(jì)信息質(zhì)量提供支持。本文研究的出發(fā)點(diǎn)是推動中國的政府財(cái)政統(tǒng)計(jì)更加符合市場經(jīng)濟(jì)體制的要求,更加符合國際統(tǒng)計(jì)規(guī)范,為健康財(cái)政統(tǒng)計(jì)分析評價(jià)提供真實(shí)客觀的數(shù)據(jù),真正有利于及早發(fā)現(xiàn)我國財(cái)政運(yùn)行的脆弱性根源,為政府制定政策提供科學(xué)依據(jù),從而實(shí)現(xiàn)中國政府財(cái)政健康發(fā)展。 論文共有八章,各章內(nèi)容安排如下： 第一章緒論。一是結(jié)合近年來所發(fā)生的幾次世界性經(jīng)濟(jì)危機(jī)提出研究的問題,指出金融危機(jī)與財(cái)政危機(jī)之間會相互演繹；二是提出研究的理論意義和實(shí)踐意義；三是對國內(nèi)外政府財(cái)政統(tǒng)計(jì)研究現(xiàn)狀進(jìn)行評述,梳理總結(jié)我國政府財(cái)政統(tǒng)計(jì)研究的基本情況,在已有政府財(cái)政統(tǒng)計(jì)研究成果基礎(chǔ)上,明確本文研究的重點(diǎn)與需要做的工作；四是介紹論文的結(jié)構(gòu)和主要內(nèi)容；五是歸納出論文的主要創(chuàng)新和不足。 第二章政府財(cái)政統(tǒng)計(jì)的理論基礎(chǔ)與政府財(cái)政統(tǒng)計(jì)的發(fā)展。本章從財(cái)政理論的發(fā)展和財(cái)政統(tǒng)計(jì)國際規(guī)范的修訂過程兩個方面,著手對政府財(cái)政統(tǒng)計(jì)的產(chǎn)生和發(fā)展過程進(jìn)行梳理和總結(jié)。著重介紹了2001版《政府財(cái)政統(tǒng)計(jì)手冊》的主要特點(diǎn)、統(tǒng)計(jì)范圍以及與1986年版GFS的對比分析,并對比分析了政府財(cái)政統(tǒng)計(jì)與其他三大宏觀統(tǒng)計(jì)體系的關(guān)系。 第三章中國政府財(cái)政統(tǒng)計(jì)體系現(xiàn)狀及改革方向。首先對中國政府財(cái)政統(tǒng)計(jì)體系總體情況進(jìn)行介紹,指出核算涵蓋的范圍是職能政府、核算基礎(chǔ)是財(cái)政預(yù)決算、核心內(nèi)容是財(cái)政資金的流動,以及指標(biāo)體系仍然是按照以往國際上通行的財(cái)政赤字核心指標(biāo)等內(nèi)容；其次,在梳理政府財(cái)政統(tǒng)計(jì)體系(GFS)的實(shí)施情況后,重點(diǎn)分析了澳大利亞、加拿大政府財(cái)政統(tǒng)計(jì)開展情況和成功做法,并提出了可供我國推進(jìn)政府財(cái)政統(tǒng)計(jì)改革的借鑒意義；最后指出中國政府財(cái)政統(tǒng)計(jì)與GFS(2001)的差距,主要是核算范圍不夠穩(wěn)定、經(jīng)常變動、核算基礎(chǔ)是以現(xiàn)金收付實(shí)現(xiàn)制沒有按照權(quán)責(zé)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(cái)政分析指標(biāo)體系還是用財(cái)政赤字指標(biāo)等,并探討如何進(jìn)行改革等問題。 第四章中國政府財(cái)政統(tǒng)計(jì)分類體系研究。本章是本文研究的一個重點(diǎn),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(cái)政統(tǒng)計(jì)收支分類GFS(2001)和中國政府收支分類進(jìn)行比較,提出了兩個分類進(jìn)行轉(zhuǎn)換的原則,據(jù)此分別設(shè)計(jì)了政府收入、政府支出功能分類、政府支出經(jīng)濟(jì)分類的轉(zhuǎn)換編制方法,對今后推進(jìn)中國政府收支分類改革提供了科學(xué)依據(jù)。 第五章中國財(cái)政統(tǒng)計(jì)體系統(tǒng)計(jì)范圍拓展——國有資本財(cái)政和社會保障資金統(tǒng)計(jì)衛(wèi)星賬戶研究。本章是本文研究的又一個重點(diǎn),首先介紹了政府財(cái)政統(tǒng)計(jì)核算范圍,包括GFS(2001)的核算范圍以及中國政府財(cái)政統(tǒng)計(jì)的核算范圍,指出中國現(xiàn)有財(cái)政統(tǒng)計(jì)核算范圍的不科學(xué)性。其次,對政府財(cái)政統(tǒng)計(jì)范圍進(jìn)行了拓展,構(gòu)建了中國國有資本財(cái)政統(tǒng)計(jì)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(cái)政的健康問題至關(guān)重要,不應(yīng)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(yīng)該將其經(jīng)營情況納入核算范圍,并設(shè)計(jì)了與GFS進(jìn)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(gòu)建了中國社會保障資金統(tǒng)計(jì)衛(wèi)星賬戶核算體系,設(shè)計(jì)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(cái)政統(tǒng)計(jì)的銜接模式。 第六章中國政府財(cái)政統(tǒng)計(jì)核算方式改革研究。本章主要包括中國政府財(cái)政統(tǒng)計(jì)核算對象改革和中國政府財(cái)政統(tǒng)計(jì)核算準(zhǔn)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(yùn)營表、其他經(jīng)濟(jì)流量表、資產(chǎn)負(fù)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(jīng)濟(jì)的影響和財(cái)政政策的可持續(xù)性,提出了核算對象改革的指導(dǎo)性意見。核算準(zhǔn)則部分指出中國政府財(cái)政統(tǒng)計(jì)核算準(zhǔn)則的改革是基于GFS(2001)框架下進(jìn)行的,首先回顧核算準(zhǔn)則建設(shè),分析了權(quán)責(zé)發(fā)生制的優(yōu)點(diǎn),收付實(shí)現(xiàn)制的缺點(diǎn),并指出財(cái)政統(tǒng)計(jì)中推行權(quán)責(zé)發(fā)生制的必要性,提出了推進(jìn)改革的指導(dǎo)性方案；其次研究了中國政府財(cái)政行為變動的統(tǒng)計(jì)記錄時(shí)間以及記錄基礎(chǔ)。 第七章政府財(cái)政統(tǒng)計(jì)分析評價(jià)指標(biāo)體系研究。這是對中國政府財(cái)政統(tǒng)計(jì)數(shù)據(jù)實(shí)際應(yīng)用的研究。主要是依據(jù)健康財(cái)政的內(nèi)涵和政府財(cái)政統(tǒng)計(jì)信息,設(shè)計(jì)了健康財(cái)政分析評價(jià)指標(biāo)體系,從財(cái)政風(fēng)險(xiǎn)、財(cái)政收入可持續(xù)性、財(cái)政支出績效三個方面,將三大類指標(biāo)有機(jī)結(jié)合起來評價(jià)分析中國政府財(cái)政健康狀況,為評價(jià)政府財(cái)政政策提供科學(xué)方法,有利于實(shí)現(xiàn)政府財(cái)政健康發(fā)展。 第八章研究結(jié)論與展望。一方面,對本文的研究重點(diǎn)和結(jié)果做一個全面的總結(jié)和回顧并指出研究中的不足；另一方面,明確需要進(jìn)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(cái)政統(tǒng)計(jì)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(cái)政統(tǒng)計(jì)的內(nèi)容,構(gòu)建了國有資本財(cái)政統(tǒng)計(jì)衛(wèi)星賬戶和社會保障資金統(tǒng)計(jì)衛(wèi)星賬戶核算體系。一方面,結(jié)合國情,以及中國國有資本的特點(diǎn),提出應(yīng)將國有資本經(jīng)營情況全面納入政府財(cái)政核算體系,而不是完全遵照GFS(2001)所指的公共公司,構(gòu)建了中國國有資本財(cái)政統(tǒng)計(jì)衛(wèi)星賬戶核算體系,并設(shè)計(jì)了國有資本財(cái)政與政府財(cái)政統(tǒng)計(jì)GFS的銜接方式；另一方面,指出將中國仍未全面納入政府財(cái)政統(tǒng)計(jì)GFS核算范圍的社會保障資金全面納入核算范圍,構(gòu)建了中國社會保障資金統(tǒng)計(jì)衛(wèi)星賬戶核算體系,并設(shè)計(jì)了社會保障資金與政府財(cái)政統(tǒng)計(jì)GFS的銜接模式。 (2)系統(tǒng)研究了中國政府財(cái)政收支分類體系與國際貨幣基金組織的政府財(cái)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(jīng)濟(jì)分類對兩者進(jìn)行了轉(zhuǎn)換研究。為中國政府財(cái)政統(tǒng)計(jì)與國際規(guī)范相銜接提出了改革方案,指出當(dāng)前中國政府收支分類體系是不科學(xué)的,按現(xiàn)行收入分類夸大了政府收入,將本沒有導(dǎo)致收入增加的項(xiàng)目也歸為收入,其實(shí)是政府所擁有的資產(chǎn)之間相互轉(zhuǎn)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(shí)的反映出政府凈財(cái)富,而凈財(cái)富才是政府真正可用于抵抗金融危機(jī)和財(cái)政危機(jī)所產(chǎn)生的支出資金。 (3)研究并提出了中國政府健康財(cái)政統(tǒng)計(jì)評價(jià)分析指標(biāo)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(jià)體系而展開單獨(dú)研究,要么就只研究政府財(cái)政統(tǒng)計(jì)核算體系,而本文在財(cái)政統(tǒng)計(jì)核算體系的基礎(chǔ)上,依據(jù)統(tǒng)計(jì)信息構(gòu)建了健康財(cái)政評價(jià)指標(biāo)體系,將核算與評價(jià)很好地結(jié)合起來,并進(jìn)一步指出,完整的財(cái)政統(tǒng)計(jì)體系應(yīng)該是從統(tǒng)計(jì)原始數(shù)據(jù)到數(shù)據(jù)加工,再到統(tǒng)計(jì)數(shù)據(jù)深加工是一體的,每一步都會影響財(cái)政運(yùn)行脆弱性根源的及時(shí)發(fā)現(xiàn),以至于會影響提出科學(xué)合理的財(cái)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(cái)政統(tǒng)計(jì)流量與存量帳戶以及統(tǒng)計(jì)核算準(zhǔn)則的改革進(jìn)行了具體研究,并指出了改革指導(dǎo)方案。論證了通過政府運(yùn)營表、其他經(jīng)濟(jì)流量表、資產(chǎn)負(fù)債表和現(xiàn)金來源與使用表評估政府活動對經(jīng)濟(jì)的影響和財(cái)政政策的可持續(xù)性。論證了財(cái)政統(tǒng)計(jì)中推行權(quán)責(zé)發(fā)生制的必要性,提出了推進(jìn)改革的指導(dǎo)性方案,研究了中國政府財(cái)政行為變動的記錄時(shí)間以及記錄基礎(chǔ)。 本文對政府財(cái)政統(tǒng)計(jì)核算體系的研究也還有一些不足,對中國政府財(cái)政統(tǒng)計(jì)體系的改革有些還只是提出一些設(shè)想,要真正建立完善的政府財(cái)政統(tǒng)計(jì)體系,還需要作進(jìn)一步研究。對健康財(cái)政的評價(jià)本可以用統(tǒng)計(jì)方法作一些實(shí)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(cái)政統(tǒng)計(jì)核算體系技術(shù)方面的分析,對影響原始數(shù)據(jù)質(zhì)量方面研究較少。這些都是今后需要不斷加強(qiáng)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(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：C829.2

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