《政府资产负债表》编制的若干问题探析

The government's balance sheet compiled by analysis on several issues

《政府资产负债表》根源于《企业资产负债表》,但又有较大差别,主要因为政府内部的层级设计与经济关系复杂,中央与地方政府资产负债关系存在差异。编制《政府资产负债表》的重要作用:理清政府层级关系,划分政府事权财权,缓和地方政府债务,规范行政行为等;《政府资产负债表》编制要点为:资产、负债和所有者权益的运动状态等。加强政府资产负债管理要点在于:注重顶层设计,加快编制进度,完善编制机制,明确地方财力,加强政府自身建设等。

The government＇s balance sheet is rooted in the corporate balance sheets, have bigger difference, mainly because of the complex internal hierarchical design and economic relationship. Therefore, this article comprehensively analyzed the differences of relationship between central and local government assets and iia abilities, emphasizes the establishment the important role of the government＇s balance sheet： clarify hierarchy, the government financial divided government powers, moderate local government debt, standard administrative behavior, etc. This article also designs the content of each element of the government＇s balance sheet and the motion state, sort. out the relationship between the data of government budget and final accounts and the data of balance sheet, and proposes the concrete design to strengthen the management of the government assets and liabilities： pay attention to the top-level design, speed up the progress, perfect the mechanism, clear the local financial resources, strengthen the construction of the government itself.