我国政府合并财务报表研究:主体及合并标准

Consolidated Financial Statements of Chinese Government:Entities and Consolidating Criteria

政府合并财务报表是政府综合财务报告的核心。合并主体和合并标准又是政府合并财务报表首先需要研究的问题。本文立足我国制度背景与实践,对我国一级政府本级合并财务报表的合并主体范围、相关主体入表方式和主体具体合并标准进行了研究。研究结论显示,我国一级政府本级合并财务报表的合并主体包括财政总预算、行政单位和事业单位,国有股权作为"长期股权投资"项目进行披露。本文还将国际公共部门会计准则的合并原则应用到我国实践,从执行层面提出了符合我国国情的"预算领拨关系为主,行政隶属关系为补充"的主体合并标准。

Government consolidated financial statements are the core of government comprehensive financial reports. Consolidating entities and crite- ria are at the first place in the research area. The paper studies the two subjects according to the Chinese institution context. It is concluded that the con- solidating entities includes General Finance Budgetary, administrative units and public institutions, and the equity of the state-owned enterprises be- longed to the government should be revealed as long-term equity investment in the consolidated balance sheet. The paper applies the IPSAS＇s standard in- to the Chinese background and proposes an applicable consolidating criteria that entities should be consolidated according to the public financial relation- ships supplemented by administrative relationships.