国家资产负债表研究

企业资产负债表是反映企业在某一特定日期全部资产、负债和所有者权益情况的静态会计报表,是企业中长期决策的根本依据,也是甄别企业财务状态的主要信息来源之一。我国的企业资产负债表编制已较成熟,但国家资产负债表编制相对滞后。政府在实施经济政策、制定经济规划时,缺少必要的财务决策依据。同时,政府经常对经济实施＂宏观调控＂,且拥有相当大的财政支配权、裁定权,但对政府缺少必要的财务约束机制。因此,研究国家资产负债表对我国现有体制下的经济建设与社会发展尤为重要。重点应研究：资产、负债和所有者权益的组成;国家资产负债表的编制方法;国家资产负债表的应用;国家资产负债表对地方政府的影响等。

Study of National Balance Sheet

The ＂balance sheet＂ comes from the enterprise＇s financial needs. When view the state or government as a subject, we cannot do the study of its internal economic rule without the support of the ＂ balance sheet＂. This paper analyzes the influence of ＂national balance sheet＂ to the country＇s economic construction and social development, compares the similarities and differences between national and enterprise ＂ balance sheet ＂, analyzes the dynamic influence of the internal factors of the ＂national balance sheet ＂, defines the research subject and compilation method for ＂national balance sheet＂, brings forward the concrete scenario to strengthen the management of economic construction using the ＂national balance sheet＂.