非金融企业资产负债表的编制及应用的研究综述

A Review of the Research on Preparation and Application of the Balance Sheet of Non Financial Enterprises

自全球金融危机爆发以来,国内外学术界对于非金融企业资产负债表的编制和应用的研究热情高涨,并且出现了很多研究成果。非金融企业资产负债表属于国家资产负债表的一个重要部分,在经济新常态的背景下,无疑应该受到重视。本文主要对非金融企业资产负债表的编制及应用的研究背景及发展现状的相关文献进行梳理,并探究关于非金融企业资产负债表的有待研究及解决的课题。

Since the outbreak of the global financial crisis, the domestic and international academic circles have been enthusiastic about the preparation and application of the non financial enterprise’s balance sheet. And There have been a lot of research results about these problems. Non financial enterprise’s balance sheet is an important part of the national balance sheet. In the context of the new economic normality, we must pay a lot of attention to he non financial enterprise’s balance sheet. In this paper,we combe he relevant literature of the research background and development status of the preparation and application of the balance sheet about non financial enterprises, and explore the issues of non financial enterprise’s balance sheet to be studied and resolved.