新中国资产负债表70年演进

The Evolution of Balance Sheet in the 70 Years of New China

新中国70年资产负债表从肯定到否定,再从否定到肯定的演进过程,资产负债表的名称、表式、项目、编制基础和编制方法经历了巨大变化,但资产负债表反映资产背后的权益、责任及其平衡关系的本质始终未变。经济发展和制度变革的现实需要是资产负债表演进的直接原因。现实需要催生了自然资源资产负债表和国家资产负债表,这些新型报表当前难以直接反映核算对象的权责利关系,只是简化的资产负债表,所以应遵循资产负债表发展规律和科学要求,积极探索新型资产负债表。

In new China 70 years,the evolution of balance sheet from affirmation to negation,and then from negation to affirmation.The name,form,project,basis,and method of preparation of the balance sheet have changed significantly during this period,but the balance sheet essentially al-ways reflects the balance of equity and responsibility behind assets.Looking back at history,the actual needs of economic development and institutionalchange are the direct causes of changes in the balance sheet.The appearance of natural resource balance sheets and national balance sheets is a practicalneed.It is currently difficult for these new types of statements to directly reflect the relationship of rights,responsibilities,and interests,but only a sim-plified balance sheet.We should follow the development law and scientific nature of the balance sheet,actively explore the reflection of the new balance sheet on rights,responsibilities and profits,and give full play to the role of the balance sheet in national governance.