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国家和政府资产负债表初探
引用本文:林忠华.国家和政府资产负债表初探[J].兰州商学院学报,2014(2):61-71,88.
作者姓名:林忠华
作者单位:上海市审计局,上海200125
摘    要:贯彻党的十八届三中全会精神,研究探索编制国家资产负债表和建立权责发生制的政府综合财务报告制度等改革,对于指导做好政府审计工作至关重要。本文概述了国家和政府资产负债表的概念及中外概况,阐述了编制国家资产负债表的重要意义和编制政府资产负债表的重要作用,分析了编制国家和政府资产负债表的难点,从研究制定《政府会计准则》、加快政府会计的改革、严格界定资产负债表与表内项目的范围、尽快编制国家和政府资产负债表、地方政府应当公布资产负债表、发挥政府资产负债表对中长期财政的预测作用、加强对政府资产负债表的审计监督等七个方面,提出了探索编制国家资产负债表和建立权责发生制的政府综合财务报告制度的建议。

关 键 词:国家资产负债表  政府资产负债表  探索

A Brief Exploration on the National and Governmengtal Balance Shee
LIN Zhong-hua.A Brief Exploration on the National and Governmengtal Balance Shee[J].Journal of Lanzhou Commercial College,2014(2):61-71,88.
Authors:LIN Zhong-hua
Institution:LIN Zhong-hua ( Shanghai Municipal Audit Bureau, Shanghai 200125, China)
Abstract:Implementing the party’s 18th world third plenary session of the spirit , this paper studies the national balance sheet and the establishment of accrual government comprehensive reform of financial re -port system , etc,which is very important to guide to do a good job of the government audit .This paper summarizes the concept of state and government balance sheet and general situation both at home and a -broad , then expounds the significance of compiling the national balance sheet and the important role of the government balance sheet ,and analyzes the important meaning of the establishment of the national bal -ance sheet ,the important role of the establishment of governmental balance sheet , the difficulties in prep-aration of state and government ’ s balance sheet are analyzed .from the study and establish the government accounting standards , speeding up the reform of government accounting , strictly defined balance sheets and tables mean term objective scope , preparation of state and government ’ s balance sheet as soon as possible , shall be announced by the local government ’ s balance sheet , play a role of the government bal-ance sheet for the forecast of long -term fiscal, strengthen the audit supervision of the government ’ s bal-ance sheet and other seven aspects , proposed the recommendation about the establishment of national bal-ance sheets and setting up a comprehensive accrual government financial reporting system .
Keywords:national balance sheet  governmental balance sheet  exploration
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