金融部门资产负债表的构建--国际经验与实现路径

The Construction of Balance Sheet of Financial Sector——International Practices and Paths

本文分别对金融部门资产负债表的国际和国内编制现状进行分析。本文研究表明当前中国金融部门资产负债表的编制与国际标准和发达国家相比还有一定差距。同时,当前阶段中国与金融部门资产负债表编制相关的统计数据也存在一定缺陷。本文认为建立微观层面企业资产负债表和宏观金融部门资产负债表之间的联系和转换,是构建中国金融部门资产负债表的实现路径。为此,本文以银行业为例分析微观企业资产负债表向宏观部门资产负债表转换的实现路径,并验证其可行性与有效性。

The authors of this paper analyze the current status of financial sector’s balance sheet in China and abroad.Compared with international standards and the practices of developed countries,it is found that China’s compilation of balance sheets still has room for improvement,and has statistic shortcomings.As for the construction path of financial sector’s balance sheet in China,this paper indicates that the connection and transition of balance sheets should be made between the macro-level financial sector and micro-level corporations.Then the banking sector is taken as an example to verify the feasibility and effectiveness of the construction path.