跨学科视角下政府资产负债表编制研究——概念比较及协调策略  

Research on Government Balance Sheet from Cross-Disciplinary Perspective——Comparison Analysis of Concepts and Coordination Strategies

作　　者：李宗彦 何子信[1] Li Zongyan;He Zixin

机构地区：[1]浙江财经大学会计学院 [2]浙江财经大学浙江省“八八战略”研究院

出　　处：《财政研究》2021年第7期114-128,F0003,共16页Public Finance Research

基　　金：国家社会科学基金项目“全球经济治理变局下中国参与国际会计准则治理策略与路径研究”(18BJY019);全国统计科学研究项目重大项目“国家资产负债表与政府财务报告编制协调:国际经验与中国实践”(2018LD05)的阶段性成果。

摘　　要：政府资产与负债核算涉及国民经济核算、政府财政统计、政府会计等不同学科领域,作为政府资产、负债记录载体的政府资产负债表也具有不同的学科属性与特征。研究分别从微观、中观与宏观三个不同层次构建了政府资产负债表跨学科协调框架,并分析了政府资产负债表跨学科协调的意义。研究还由表及里地剖析了不同学科视角下政府资产负债表的编制逻辑及概念体系,在此基础上结合国民经济核算体系、政府财政统计手册与国际公共部门会计准则等国际规范,系统地比较了不同核算体系下政府资产负债表在核算目标、核算主体、要素定义、计量方法与列报格式等核心概念上的差异。研究最后在深化国家治理体系改革的时代背景下,设计了我国政府资产负债表跨学科协调方案与策略,以期为我国国家资产负债表、政府财政统计报告及政府财务报告编制与改革提供跨学科理论与技术支持。Government assets and liabilities accounting involves different disciplines such as national accounts,government finance statistics,and government accounting.As the carrier of government assets and liabilities,government balance sheet also has different subject attributes and characteristics.This research constructs an interdisciplinary coordination framework of government balance sheet from micro,meso and macro levels,and explores the significance of interdisciplinary coordination.The research also analyzes the compilation logic and conceptual system of government balance sheet in the context of different disciplines.Based on the System of National Accounts,Government Finance Statistics Manual and International Public Sector Accounting Standards and other international standards,the research systematically compares the core concepts of the government balance sheet.Under the background of deepening the reform of national governance system in the new era,the research designs the coordination strategies of government balance sheet under statistical and accounting disciplines,in order to provide interdisciplinary theoretical and technical support for the preparation and reform of national balance sheet,government financial statistics report and government financial report.

关 键 词：政府资产负债表 国民经济核算 政府财政统计核算 政府会计核算 协调策略 

分 类 号：F810.6[经济管理—财政学]