中国国家资产负债表的逻辑思考

The Logical Thought of the National Balance Sheet in China

国家资产负债表,是综合反映一个国家资产、负债总量及其结构,反映国内主要经济体资产与负债状况的核算表,在国民经济核算中占有重要地位,其内容是党和政府决策的重要参考。2013年以来,中国国家资产负债表的编制被提到空前的高度,很有必要加快编制中国国家资产负债表。联合国国民账户体系(SNA2008)是中国国家资产负债表编制的理论依据之一,部门分类和资产负债分类是国家资产负债表的基础,核算表、账户、矩阵是编制国家资产负债表的工具,据此,笔者对中国国家资产负债表的构建元素、基本表式,运用原理进行理论探讨和逻辑思考。

The national balance sheet is one kind of table to reflect comprehensively the total amount and its structure of a nation＇ s as- sets and liabilities, which is an important decision-making reference of the party and the government, occupying an important position in the system of national accounts. China＇ s national balance sheet was referred to an unprecedented height in 2013, and it is very neces- sary to speed up the establishment of China＇ s national balance sheet. The system of national accounts （ SNA2008 ） of the United Nations is one of the theoretical basis of China＇ s national balance sheet, whose classification of units and classification of assets and liabilities are the foundation of the national balance sheet; accounting table, accounts and matrix are the tools for compiling the national balance sheet. Therefore, this paper studies and explores the basic form, sheet elements and the construction of China＇ s national balance sheet in order to take an example for the practice of national balance sheet in China.