编制国家资产负债表的国际经验借鉴——以澳大利亚为例  

International Experience in Compiling National Balance Sheet——A Case Study of Australia

作　　者：耿建新[1] 李思辰 孙鸣 GENG Jian-xin;LI Si-chen;SUN Ming(Business School,Renmin University of China,Beijing 100872;Business School,Macquayie University,Sydney,Australia 2300)

机构地区：[1]中国人民大学商学院,北京100872 [2]澳大利亚麦考瑞大学商学院,澳大利亚悉尼2300

出　　处：《商学研究》2020年第3期16-25,共10页Commercial Science Research

基　　金：中国人民大学重大科研项目“国家资产负债表编制与运用的会计角度探讨”(18XNLG13)。

摘　　要：国家资产负债表能够反映国家的资产配置状况,帮助国家管理机构了解国家的资产负债结构,便于宏观经济决策者对国家的"家底"及其具体内容进行分析,是国际上发达国家进行宏观管理的有力工具。本文以中、澳两国的国家资产负债表编制过程为基本线索,对两国相关工作的适用准则、报告主体、编制框架等进行了较为细致的分析。我国应在国家资产负债表的资产分类、编制方法和数据来源、计价模式,以及审计保证方面有方向地借鉴澳大利亚现有的经验,以使我国国家资产负债表的编制工作水平能够较快地得以提高,在宏观经济管理方面发挥重要作用。National balance sheet can reflect the state of one country’s asset allocation,assist national management agencies understand the country’s asset-liability structure,and facilitate macroeconomic decision-makers to analyze the country’s financial resources and the specific content. National balance sheet is also a powerful tool for macro management in developed countries. Using the process of preparing national balance sheets of China and Australia as the basic clue,this paper makes a detailed analysis of the applicable standards,reporting entity,and compilation framework of the relevant work of the two countries. China should learn from Australia’s experience in terms of asset classification,compilation methods and data sources,pricing models,and audit guarantees of the national balance sheet,so as to quickly improve the compilation of China’national balance sheet and make it play an important role in macroeconomic management.

关 键 词：国家资产负债表 国民核算体系 澳大利亚 

分 类 号：F231[经济管理—会计学]