统一政府财务报告与国有资产报告资产信息的思路与建议  

The Path and Suggestion of Unifing Government Financial Reporting and State-owned Asset Reporting Asset Information

作　　者：韩晓明 张绘 封北麟 Han Xiaoming;Zhang Hui;Feng Beilin

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2024年第3期105-112,共8页Fiscal Science

摘　　要：加强政府部门资产管理是进一步深化我国预算管理改革的一项重要内容。政府财务报告和行政事业性国有资产报告分别对资产信息进行了会计、统计核算。当前,资产信息的真实、准确、可靠成为政府部门关注的重点问题。本文在分析政府财务报告与国有资产报告资产信息的差异、探讨差异产生的原因和带来的负面影响的基础上,建议统一两份报告资产信息,形成统一决策基础;加强国有资产会计核算,厘清国有资产家底;加强国有资产全过程管理,充分发挥国有资产作用;政府部门厉行节约,实现资产管理与预算管理相结合;加强存量资产管理,有效盘活存量资产和闲置资产,增强财政可持续性。Strengthening government asset management is an important aspect of further deepening China's budget management reform.The government financial report and the administrative state-owned asset report have separately conducted accounting and statistical accounting on asset information.Currently,the authenticity,accuracy,and reliability of asset information have become a key concern for government departments.On the basis of analyzing the differences in asset information between government financial reports and state-owned asset reports,exploring the reasons for the differences and the negative impacts they bring,this research suggests unifying asset information between the two reports to form a unified decision-making basis,strengthen the accounting of state-owned assets and clarify the financial status of state-owned assets,strengthen the full process management of state-owned assets and fully leverage the role of state-owned assets,government departments implement strict thrift and combine asset management with budget management,strengthen the management of existing assets,effectively activate existing and idle assets,and enhance fiscal sustainability.

关 键 词：政府财务报告 国有资产报告 资产信息 资产管理效率 

分 类 号：F810.3[经济管理—财政学]