广义国家资产负债表的探索——基于资产端的认识  

The Exploration of Broad National Balance Sheet in China——Based on the Understanding of Asset Side

作　　者：温军[1] 李凌霄 李海舰 Wen Jun;Li Lingxiao;Li Haijian(School of Economics and Finance,Xi an Jiaotong University,Xi an 710061,P.R.China;Institute of Quantitative&Technological Economics,Chinese Academy of Social Sciences,Beijing 100732,P.R.China)

机构地区：[1]西安交通大学经济与金融学院,西安710061 [2]中国社会科学院数量经济与技术经济研究所,北京100732

出　　处：《山东大学学报（哲学社会科学版）》2023年第1期140-151,共12页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：中国社会科学院马克思主义理论学科建设与理论研究工程重大项目“加快构建新发展格局的重点任务和实施路径研究”(2021mgczd016)。

摘　　要：基于中国特色社会主义进入新时代的大背景,探索国家资产负债表的科学编制问题,对于明晰其资产端的新价值、新内涵、新方法、新问题至关重要。鉴于此,将资产端由货币资源、自然资源拓展至数据资源、人力资源、人文资源五个层面加以考量,并借鉴国际编制经验,围绕核算价值、核算范围、核算方法、难点争议四个方面,系统性地对资产负债表进行了框架性的探索,使国家资产负债表由狭义走向广义。这一探索,旨在提出问题,引起国内理论研究和实际管理部门的高度重视,使中国在广义国家资产负债表的编制上走在国际前列,引领世界发展。研究发现,基于整体性原则、创新性原则,在“新技术群”加持下,广义国家资产负债表在融入自然资源、数据资源、人力资源、人文资源后,实现了跨越式的转变,其集中表现为:国家资产负债表的编制从注重有形性、硬性、显性、现在性、可计量性向注重无形性、软性、隐性、未来性、不可计量性转变,这种转变符合当今不断发展变化的时代潮流,也是新时代下广义国家资产负债表高质量编制的必经之路。Based on the background of socialism with Chinese characteristics entering a new era, it is essential to explore the scientific preparation of the national balance sheet and clarify the new value, new connotation, new methods, and new problems of its asset side. In view of this, we expanded the asset side from monetary resources and natural resources to five levels of data resources, human resources, and humanistic resources. Based on drawing lessons from international compilation experience, focusing on the four aspects of accounting value, accounting scope, accounting methods, and difficult controversies, the balance sheet has been systematically explored in a framework, so that the national balance sheet has changed from a narrow sense to a broad sense. This exploration aims to raise issues that arouse the great attention of domestic theoretical research and practical management departments so that China will be at the forefront of the world in the preparation of broad national balance sheets and lead the world’s development.The study found that, based on the principle of integrity and innovation, with the support of the “new technology cluster”, the broad national balance sheet has achieved a leap forward transformation after integrating natural resources, data resources, human resources, and humanistic resources, which is mainly shown as that the preparation of national balance sheet has shifted from focusing on tangibility, hardness, explicitness, present, and measurability to focusing on intangibility, softness, implicitness, future, and immeasurability. The change of immeasurability is in line with the trend of the times that is constantly developing and changing, and it is also the only way for the high-quality preparation of the broad national balance sheet in the new era.

关 键 词：广义国家资产负债表 货币资源 自然资源 数据资源 人力资源 人文资源 

分 类 号：F124[经济管理—世界经济]