我国政府资本存量的性质、特征与核算——改进政府资产负债表编制的思考

Reflection on Improving the Preparation of the Government Balance Sheet

政府机构净资产规模及其质量代表着政府的竞争力。国家资产负债表里的净资产与政府的净资产在性质和数额上存在巨大差别。政府资本存量的性质和特征取决于政府的性质及特征,其数额不仅包括政府的办公房屋建筑物、土地和货币资本,还包括政府人力资本、技术资本、信息资本以及知识资本。编制改进的资产负债表是测算政府资本存量的合适选择。通过测算资本回报率可对会计上的资本存量估计值做适当修补。

Government organization＇ net assets scale and quality represent governments＇ competitiveness. There is a huge difference in the nature and amount of net assets in both national and government＇ s balance sheet. Government capital stock depends on the nature and characteristics of the nature and characteristics of the government, which is not only including government office buildings, land and money capital, hut also the government human capital, technology capital, information capital and intellectual capital. Formation of the improved balance sheet is the appropriate option for measuring government capital stock. Measuring the return on capital can be used to do proper repair on the accounting capital stock.