中国地方政府固定资产估值及应用研究

Research on the Valuation and Application of Fixed Assets of Local Government in China

近年来,中国地方政府的偿债压力暴露了其固定资产的估值难题。本文利用经改造的永续盘存法,估出各省2000~2015各年末固定资产的重置价值,发现固定资产存量最高的省份是广东,长期偿债能力最强的省份是浙江。研究认为,中国只有将《固定资产投资报表制度》统计范围与会计制度《政府会计准则》对接,才能降低对地方政府固定资产估值的成本,解决评价地方政府固定资产投资水平与长期偿债能力等问题。

In recent years, the debt pressure of Chinese local government exposed the problem of its fixed assets valuation. Based on the recreated PIM method, this paper estimates the replacement value of fixed assets in local government from 2000 to 2015 and finds that Guangdong province has the highest fixed assets stock while Zhejiang gets the strongest long-term solvency. The research shows that only by combining the statistical scope of ＂fixed assets investment reporting system＂ and ＂government accounting standards＂, the cost of valuing the local governments＇ assets can be reduced while their fixed assets investment level and the long-term solvency can be reasonable evaluated.