政府与企业资产负债表比较分析

Comparative Analysis on Government and Corporate Balance Sheet

财政部于2016年10月8日印发《会计改革与发展"十三五"规划纲要》中指出要加快推进政府及非营利性组织会计改革,建立政府会计准则制度体系,编制政府资产负债表已成为目前会计改革的重心。本文在政府资产负债表研究与应用现状分析的基础上,通过企业与政府资产负债表报告主体、编制基础、平衡关系和功能四个方面展开对比分析,为深入研究政府资产负债表提供理论借鉴,并提出加快编制政府资产负债表的政策建议。

The '13th Five-Year' plan of accounting reform and development issued by the ministry of finance on Oct. 8,2016 indicates that accounting reforms of the government and non-profit organizations should be promoted, and the system of governmental accounting standards should be established. Under the circumstance, preparing government balance sheets become the heart of accounting reforms at present. Based on the research and application status anlysis of the government balance sheet, and considering that the the enterprise balance sheet has been maturely applied in practice, the present paper makes a comparison between the enterprise and the government balance sheet through the four aspects of report main body, foundation, balanced relations and function.The comparison can provide a theoretical reference for further research on the government balance sheet. Furthermore, policy recommendations for speeding up the preparation of the government balance sheet are proposed.