我国住户部门资产负债核算范围研究  

Research on the Scope of Asset and Liability Accounting in China's Household Sector

作　　者：杜金富 段琪斐 徐云松 Du Jingfu;Duan Qifei;Xu Yunsong(Institute of Economics,Beijing Language and Culture University,Beijing 100083,China;Business School of Beijing Language and Culture University,Beijing 100083,China)

机构地区：[1]北京语言大学经济研究院,北京100083 [2]北京语言大学商学院,北京100083

出　　处：《金融发展研究》2022年第5期33-38,共6页Journal Of Financial Development Research

摘　　要：尽管我国没有编制和公布住户部门资产负债表,但住户部门的财富和负债一直是社会讨论的热点问题之一,其中住户部门的住房、耐用消费品、耕地、存款等最为引人关注。但公布的住房数据不都是我国居民购买的,也包括非居民购买的;我国住户在境外购买的住房也没有包括在内。囿于联合国发布的《国民账户体系2008》,我国住户部门的耐用消费品等没有纳入住户资产核算的范围,导致我国住户财富被低估;同样,我国住户部门的存款也没有包括住户在境外的存款。本文通过研究住户部门资产负债核算范围的国际准则和有关国家核算的实践及我国有关部门现行做法和学术界研究成果,探讨上述问题并提出我国住户部门资产负债核算范围的框架。Although China does not compile and publish a balance sheet for the household sector,the wealth and liabilities of the household sector have been one of the hot issues of social discussion,with housing,consumer durables,arable land and deposits in the household sector attracting the most attention.However,the published housing data are not all purchased by our residents,but also include non-resident purchases.Housing purchased by our households outside of China is also not included.Due to the System of National Accounts 2008 issued by the United Nations,consumer durables in China's household sector are not included in the scope of accounting for household assets,resulting in the underestimation of household wealth in China;similarly,deposits in our household sector do not include deposits of households abroad.This paper examines the above issues and proposes a framework for the scope of accounting for assets and liabilities in the household sector in China by studying the international standards on the scope of accounting for assets and liabilities in the household sector and the practice of accounting in the countries concerned,as well as the current practice in the relevant sectors in China and the research results of academia.

关 键 词：住户部门 非金融资产 金融资产 

分 类 号：F830[经济管理—金融学]