政府资产负债表中的资产范围问题研究

政府资产是政府资产负债表的重要组成部分,研究政府资产范围对于完善政府资产负债表编制理论具有重要意义。通过比较分析微观核算体系和宏观核算体系中资产的定义,认为资产的定义不仅和资产主体的目标、功能有关,还与编制资产负债表的目的相关。在此基础上,根据政府的功能定位和政府资产负债表编制目的对政府资产进行定义,并结合政府在经济活动中的作用,将政府资产划分为行政事业单位占有使用资产、公益性资产、政府投资资本和资源性资产四类。最后讨论了PPP项目是否为政府资产以及其记入政府资产的方式。

A Study on the Asset Category in the Balance Sheet of Government

Government assets are an important part of government balance sheet.Researching the scope of government assets is of great significance to complete the compiling theory of government's balance sheet.In this paper, through comparing the definition of assets between the micro-accounting system and the macro-accounting system, we find that the definition of assets is defined not only by the objectives and functions of the assets, but also by the purpose and objectives of the balance sheet.Therefore, we define the government assets based on the function of the government and the purpose of preparing government balance sheet.On this basis, combining with the role of the government in the economic activities, we argue government assets consist of the use of administrative units occupy assets, public welfare assets, government investment capital and resource assets.Finally, we discuss whether PPP is a government asset and its recording method.