中国政府资产负债核算的理论与实践问题
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摘要
通过编制政府资产负债表,提供完备的数据基础和翔实的核算信息,分析政府运行风险,对于维护国家经济安全和金融稳定具有重要的应用价值。从编制现状看,已有的研究对我国政府资产负债表核算进行了积极探索,但编制政府资产负债表的核算理论基础不完备,尚未建立完整的核算体系。在当前的经济发展阶段,中国政府层级与组织结构的复杂性,增加了中国政府资产负债核算理论体系构建的困难程度。本文从政府部门的定义与内涵、资产负债范围划分与分类、核算原则的确定、核算理论体系与国民经济核算(SNA)衔接等几个方面,研究构建中国政府资产负债核算理论体系需要解决的问题以及存在的困难,旨在为下一步构建具有中国特色的政府资产负债核算基本理论体系提供重要基础,并从流量和存量的结合、分析框架建设、数据基础治理、隐性债务和或有负债等视角提出了思路,以期为政府资产负债表的编制及应用提供理论指导。
The compilation of the government balance sheet which provides complete data and detailed accounting information, and helps analyze the government operational risks, is of important practical value for maintaining national economic security and financial stability. At present, there are some theoretical exploration of the accounting of government assets and liabilities, but the theoretical basis is still to be perfected and a complete accounting system is to be put in place. At the current stage of economic development, the Chinese government's complex hierarchy and organizational structure has imposed more difficulty on the establishment of such an accounting system. This paper looks at issues and difficulties to be addressed from perspectives such as the definition and connotation of government departments, the scope and classification of assets and liabilities, the determination of accounting principles, the connection between the accounting theory and the System of National Accounts(SNA). The purpose is to enhance the basis for establishing the basic theory of government asset-liability accounting with Chinese characteristics. This paper also puts forward new ideas from such perspectives as the combination of flows and stocks, analysis framework construction, data basis governance, hidden debts and contingent liabilities, and provides theoretical guidance for the preparation and application of the government balance sheet.
The compilation of the government balance sheet which provides complete data and detailed accounting information, and helps analyze the government operational risks, is of important practical value for maintaining national economic security and financial stability. At present, there are some theoretical exploration of the accounting of government assets and liabilities, but the theoretical basis is still to be perfected and a complete accounting system is to be put in place. At the current stage of economic development, the Chinese government's complex hierarchy and organizational structure has imposed more difficulty on the establishment of such an accounting system. This paper looks at issues and difficulties to be addressed from perspectives such as the definition and connotation of government departments, the scope and classification of assets and liabilities, the determination of accounting principles, the connection between the accounting theory and the System of National Accounts(SNA). The purpose is to enhance the basis for establishing the basic theory of government asset-liability accounting with Chinese characteristics. This paper also puts forward new ideas from such perspectives as the combination of flows and stocks, analysis framework construction, data basis governance, hidden debts and contingent liabilities, and provides theoretical guidance for the preparation and application of the government balance sheet.
引文
1.杜金富:《政府资产负债表:基本原理及中国应用》,中国金融出版社2015年版。
2.杜金富、王毅、阮建红:《中国政府资产负债表编制研究》,中国金融出版社2018年版。
3.郭砚莉,汤吉军:《金融危机的一种存量分析》,《重庆工商大学学报》2009年第4期。
4.李芳:《人口老龄化背景下我国城镇养老金收支缺口问题及对策研究》,上海师范大学硕士论文,2014。
5.李扬、张晓晶、常欣:《中国国家资产负债表2013——理论、方法与风险评估》,中国社会科学出版社2013年版。
6.李扬、张晓晶、常欣、汤铎铎、李成:《中国主权资产负债表及其风险评估(上)》,《经济研究》2012年第6期。
7.马斌:《政府间关系:权力配置与地方治理》,浙江大学博士论文,2008。
8.马骏、张晓蓉、李治国:《中国国家资产负债表研究》,社会科学文献出版社2012年版。
9.马骏:《国家资产负债表探究》,《中国外汇》2013年第1期。
10.马骏、张晓蓉、李治国:《国家资产负债表研究成果及其应用》,《科学发展》2013年第12期。
11.缪臻彦:《政府财务报告体系渐进式发展路线分析——从政府会计改革到宏观资产负债》,《预算管理与会计》2018年第7期。
12.任若恩、蒋云赟、徐楠楠、林黎:《中国代际核算体系的建立和对养老保险制度改革的研究》,《经济研究》2004年第9期。
13.谭燕萍:《我国政府部门职能交叉中的利益博弈分析》,《学术论坛》2007年第10期。
14.王天华:《国家法人说的兴衰及其法学遗产》,《法学研究》2012年第5期。
15.王毅、郭永强:《政府资产负债表:国际标准与实践》,中国金融出版社2015年版。
16.徐以升:《比较三份国家资产负债表》,《IMI研究动态》2012年合辑。
17.杨志勇、张斌、汤林闽:《中国政府资产负债表》,社会科学文献出版社2015年版。
18.赵玉:《烟草专卖局自用的房地产是否纳税》,《纳税》2015年第2期。
19.政府资产负债核算的理论和政策研究课题组:《科学反映政府实力和调控能力——2012—2013年中国政府资产负债表编制报告》,《中国金融》2015年第3期。
20. Allen, M., Rosenberg, C. B., Keller, C., Setser, B., & Roubini, N., A Balance Sheet Approach to Financial Crisis. Social Science Electronic Publishing, Vol.2,No.210,2002,pp.1-22.
21.Baldi, G.,& Staehr, K., The European Debt Crisis and Fiscal Reactions In Europe 2000—2014. International Economics and Economic Policy, Vol.13, No.2, 2016, pp.297-317.
22.Barnhill,T.M.,& Kopits,G., Assessing Fiscal Sustainability under Uncertainity. IMF Working Paper, No.3-79. 2003.
23.Brixi, H., & Schick.K., Government at Risk: Contingent Liabilities and Fiscal Risk. Washington DC: The World Bank, 2002.
24.Cadogan-Cowpe, A.,& Comisari, P., Recording Land in The National Balance Sheet. Information Paper for the London Group Meeting, 2009.
25.Dickinson,F.G., & Eakin,F., A Balance sheet of the nation's economy. Bulletin No 54. Urbana,University of Illinois, 1936.
26.Easterly,W.,Levine,R.E.,& Roodman, D., New data, new doubts: a comment on Burnside and Dollar's “Aid, policies, and growth” 2000, Cambridge, Mass. National Bureau of Economic Research, 2003.
27.European Statistical Office, European System of Accounts (ESA) 2010. Luxembourg: Publications Office of The European Union, 2013.
28.Fratzscher,M., Why Are Currency Crises Contagious? A Comparison of The Latin American Crisis of 1994—1995 and The Asian Crisis of 1997—1998. Weltwirtschaftliches Archiv, Vol.134, No.4, 1998, pp.664-691.
29.Garland,J.M.,& Goldsmith,R.W., The national wealth of Australia. Review of Income and Wealth, Vol.8, No.1, 1959, pp.323-364.
30.Gil-Diaz, F.,The Origin of Mexico's 1994 Financial Crisis. Cato, Vol.17, issue 3, 1998, pp.303-313.
31.Goldsmith, R.W., A Study of Saving in The United States. Princeton: Princeton University Press, 1955.
32.Goldsmith, R.W.,Comparative National Balance Sheets: A Study of Twenty Countries: 1688—1979. Chicago: University of Chicago Press, 1985.
33.International Monetary Fund, Government Finance Statistics Manualb 2014. Washington DC: International Monetary Fund, 2014.
34.Jensen, T. L.,& Johannesen, N., The Consumption Effects of The 2007—2008 Financial Crisis: Evidence From Household-level Data. CESifo Working Paper, No.5600, 2015.
35.King, G., Natural and Political Observations and Conclusions upon The State & Condition of England. London, 1804.
36.OECD,National Accounts of OECD Countries: Financial Balance Sheets,2013.
37.Petty, W., Quantulumcunque Concerning Money. London, 1695.
38.Revell, The Wealth of The Nation. Cambridge: University of Cambridge, 1966.
39.Rosen,H.S., The Way We Were (and Are): Changes in Public Finance and Its Textbooks. National Tax Journal, Vol.50, No.4, 1997, pp.719-730.
40.Rymes, T.,K.,Appendix I-C: National Wealth Measurement in Canada. National Bureau of Economic Research, Measuring The Nation's Wealth. Washington DC: U.S. Government Printing Office, 1964, pp.219-227.
41.Scott,A., National Wealth and Natural Wealth. Canadian Journal of Economics and Political Science, Vol.22, No.3, 1956, pp.373-378.
42.Xu, Ghezzi, From Fundamentals to Spreads: A Fair Spread Model for High Yield Emerging Markets Sovereigns. Deutsche Bank Global Market Research, 2003.
43.Yong,A.,& Hue,H., Contagion And Casuality: Lessons From The Mexican, Asian, Russian and Brazilian crises. Canterbury: Lincoln University, 2002.
(1)限于版面,基于SNA的我国政府资产负债表的分析框架图从略,如有需求,请与作者联系。
2.杜金富、王毅、阮建红:《中国政府资产负债表编制研究》,中国金融出版社2018年版。
3.郭砚莉,汤吉军:《金融危机的一种存量分析》,《重庆工商大学学报》2009年第4期。
4.李芳:《人口老龄化背景下我国城镇养老金收支缺口问题及对策研究》,上海师范大学硕士论文,2014。
5.李扬、张晓晶、常欣:《中国国家资产负债表2013——理论、方法与风险评估》,中国社会科学出版社2013年版。
6.李扬、张晓晶、常欣、汤铎铎、李成:《中国主权资产负债表及其风险评估(上)》,《经济研究》2012年第6期。
7.马斌:《政府间关系:权力配置与地方治理》,浙江大学博士论文,2008。
8.马骏、张晓蓉、李治国:《中国国家资产负债表研究》,社会科学文献出版社2012年版。
9.马骏:《国家资产负债表探究》,《中国外汇》2013年第1期。
10.马骏、张晓蓉、李治国:《国家资产负债表研究成果及其应用》,《科学发展》2013年第12期。
11.缪臻彦:《政府财务报告体系渐进式发展路线分析——从政府会计改革到宏观资产负债》,《预算管理与会计》2018年第7期。
12.任若恩、蒋云赟、徐楠楠、林黎:《中国代际核算体系的建立和对养老保险制度改革的研究》,《经济研究》2004年第9期。
13.谭燕萍:《我国政府部门职能交叉中的利益博弈分析》,《学术论坛》2007年第10期。
14.王天华:《国家法人说的兴衰及其法学遗产》,《法学研究》2012年第5期。
15.王毅、郭永强:《政府资产负债表:国际标准与实践》,中国金融出版社2015年版。
16.徐以升:《比较三份国家资产负债表》,《IMI研究动态》2012年合辑。
17.杨志勇、张斌、汤林闽:《中国政府资产负债表》,社会科学文献出版社2015年版。
18.赵玉:《烟草专卖局自用的房地产是否纳税》,《纳税》2015年第2期。
19.政府资产负债核算的理论和政策研究课题组:《科学反映政府实力和调控能力——2012—2013年中国政府资产负债表编制报告》,《中国金融》2015年第3期。
20. Allen, M., Rosenberg, C. B., Keller, C., Setser, B., & Roubini, N., A Balance Sheet Approach to Financial Crisis. Social Science Electronic Publishing, Vol.2,No.210,2002,pp.1-22.
21.Baldi, G.,& Staehr, K., The European Debt Crisis and Fiscal Reactions In Europe 2000—2014. International Economics and Economic Policy, Vol.13, No.2, 2016, pp.297-317.
22.Barnhill,T.M.,& Kopits,G., Assessing Fiscal Sustainability under Uncertainity. IMF Working Paper, No.3-79. 2003.
23.Brixi, H., & Schick.K., Government at Risk: Contingent Liabilities and Fiscal Risk. Washington DC: The World Bank, 2002.
24.Cadogan-Cowpe, A.,& Comisari, P., Recording Land in The National Balance Sheet. Information Paper for the London Group Meeting, 2009.
25.Dickinson,F.G., & Eakin,F., A Balance sheet of the nation's economy. Bulletin No 54. Urbana,University of Illinois, 1936.
26.Easterly,W.,Levine,R.E.,& Roodman, D., New data, new doubts: a comment on Burnside and Dollar's “Aid, policies, and growth” 2000, Cambridge, Mass. National Bureau of Economic Research, 2003.
27.European Statistical Office, European System of Accounts (ESA) 2010. Luxembourg: Publications Office of The European Union, 2013.
28.Fratzscher,M., Why Are Currency Crises Contagious? A Comparison of The Latin American Crisis of 1994—1995 and The Asian Crisis of 1997—1998. Weltwirtschaftliches Archiv, Vol.134, No.4, 1998, pp.664-691.
29.Garland,J.M.,& Goldsmith,R.W., The national wealth of Australia. Review of Income and Wealth, Vol.8, No.1, 1959, pp.323-364.
30.Gil-Diaz, F.,The Origin of Mexico's 1994 Financial Crisis. Cato, Vol.17, issue 3, 1998, pp.303-313.
31.Goldsmith, R.W., A Study of Saving in The United States. Princeton: Princeton University Press, 1955.
32.Goldsmith, R.W.,Comparative National Balance Sheets: A Study of Twenty Countries: 1688—1979. Chicago: University of Chicago Press, 1985.
33.International Monetary Fund, Government Finance Statistics Manualb 2014. Washington DC: International Monetary Fund, 2014.
34.Jensen, T. L.,& Johannesen, N., The Consumption Effects of The 2007—2008 Financial Crisis: Evidence From Household-level Data. CESifo Working Paper, No.5600, 2015.
35.King, G., Natural and Political Observations and Conclusions upon The State & Condition of England. London, 1804.
36.OECD,National Accounts of OECD Countries: Financial Balance Sheets,2013.
37.Petty, W., Quantulumcunque Concerning Money. London, 1695.
38.Revell, The Wealth of The Nation. Cambridge: University of Cambridge, 1966.
39.Rosen,H.S., The Way We Were (and Are): Changes in Public Finance and Its Textbooks. National Tax Journal, Vol.50, No.4, 1997, pp.719-730.
40.Rymes, T.,K.,Appendix I-C: National Wealth Measurement in Canada. National Bureau of Economic Research, Measuring The Nation's Wealth. Washington DC: U.S. Government Printing Office, 1964, pp.219-227.
41.Scott,A., National Wealth and Natural Wealth. Canadian Journal of Economics and Political Science, Vol.22, No.3, 1956, pp.373-378.
42.Xu, Ghezzi, From Fundamentals to Spreads: A Fair Spread Model for High Yield Emerging Markets Sovereigns. Deutsche Bank Global Market Research, 2003.
43.Yong,A.,& Hue,H., Contagion And Casuality: Lessons From The Mexican, Asian, Russian and Brazilian crises. Canterbury: Lincoln University, 2002.
(1)限于版面,基于SNA的我国政府资产负债表的分析框架图从略,如有需求,请与作者联系。