改进我国政府资产负债表的思考

提供财务境况信息是政府财务报告的重要目标之一。然而,评价财务境况除了需要主体的核心财务数据外,还需要大量国家、社会、经济运行和环境的信息。传统资产负债表由于自身局限性,并不能胜任该任务,需要进行改进。本文探讨政府财务境况的信息需求,分析传统资产负债表的缺陷和我国现状,并提出偿债能力表、资本资产表、或有负债表和大量统计信息,以满足评价财务境况的信息需求。

Ideas about Improving the Governmental Balance Sheet in China

One of important goals of the governmental financial report is to provide information about financial condition.However,appraising financial condition besides the governmental entity's core financial data needs much national,social and economical and environmental information.The traditional balance sheet as a result of its own inherent limitation,certainly cannot bear this task,and need improve.This paper first discusses information which appraising governmental financial condition requires,then analyses limitations of the governmental balance sheet in China.At last,it proposes the solvency sheet,the capital asset sheet,the contingent liability sheet and much statistical information,to satisfy the function of appraising governmental financial condition.