我国国家资产负债表的理论与实践探索

Theoretical and Practical Exploration of National Balance Sheet in China

党的十八届三中全会提出的全国和地方资产负债表编制要求,以及中央全面深化改革领导小组第三十六次会议通过的全国和地方资产负债表编制工作方案,标志着我国的国家资产负债表编制工作已经迈开了步伐。然而截至目前为止,我国还未见官方披露的全国或地方资产负债表;且关于现行报表编制方法的学术探讨也存在很多需商榷之处。在对比国际标准和其他国家已有的国家资产负债表的基础上,本文以我国国家统计局发布的《中国国民经济核算体系2016》中的国家资产负债表为例,从会计角度分析该表的结构、内容和方法等,并对未来我国国家资产负债表的编制及运用提出相关政策性建议。

The national and local balance sheets proposed by the Third Plenary Session of the 18th CPC Central Committee,as well as the national and local balance sheet preparation work plan adopted by the 36th meeting of the Central Committee for Comprehensive Deepening Reform are signs that China’s national balance sheet preparation work has already begun.However,up to now,China has not announced official national or local balance sheets.Besides,there are many discussions about the current method of preparing them.Based on the comparison between international standards and the existing national balance sheets of other countries,this article taking the national balance sheet in the"China’s System of National Economic Accounts 2016"issued by the National Bureau of Statistics of China as an example to analyze the structure,content,methods of national balance sheets,and put forward some suggestions for preparing and using China’s national and local balance sheets in the future.