国家和政府资产负债表初探

A Brief Exploration on the National and Governmental Balance Sheet

本文阐述了编制国家资产负债表的重要意义和编制政府资产负债表的重要作用,分析了编制国家和政府资产负债表的难点,从研究制定政府会计准则、加快政府会计的改革、严格界定资产负债表与表内项目的范围、尽快编制国家和政府资产负债表、地方政府应当公布资产负债表、发挥政府资产负债表对中长期财政的预测作用、加强对政府资产负债表的审计监督等7个方面,提出了探索编制国家资产负债表和建立权责发生制的政府综合财务报告制度的建议。

This article expounds the significance as well as difficulties of preparing the national and governmental balance sheet.As a conclusion,this article makes 7 suggestions on the exploration of preparing a national balance sheet and setting up a comprehensive financial reporting system of the government on accrual basis,namely:formulating the governmental accounting standards,expediting the reform of government accounting system,strictly defining the scope of balance sheet as well as its items,preparing the national and governmental balance sheet as soon as possible,disclosing the governmental balance sheets on local basis,forecasting the long-term fiscal situation based on governmental balance sheet,and strengthening the audit supervision of governmental balance sheet.