The Comparative Study About Compilation Of Chinese Government's Balance Sheet

Since the outbreak of the financial crisis in 2008,the international community has become more concerned about the balance sheet research method,which also led to domestic official and civil think tank to study the national and government balance sheet boom."Balance sheet method" has gradually become an important means for countries to analyze economic development and to judge economic crisis.National and government balance sheets become an important part of national economic accounting and macroeconomic analysis.International developed countries on the government balance sheet related research has been several decades of history,and China's related research work is still in the initial stage of exploration,the current domestic several well-known team has tried to prepare their own national and government balance sheet,But in the process of preparation are faced with some common problems and difficulties.This paper mainly uses the comparative analysis method to analyze the different national(government)balance sheets prepared by several well-known teams in China,and discusses the current situation of our country in preparing the government's balance sheet according to the current situation and the social economy of our country In the face of the problems and difficulties,and reference to foreign developed countries on the government balance sheet preparation of mature experience,put forward preliminary policy recommendations.The full text is divided into six chapters,the first chapter is the introduction,mainly including the background and significance of research,research status at home and abroad,research ideas and methods,as well as the innovation and shortcomings of the paper.The second chapter is the relevant theory of government balance sheet.First,it briefly expounds the basic concept of government balance sheet,then introduces the theoretical basis and core classification of government balance sheet,and finally the function and mechanism of government balance sheet.The third chapter is a comparative study of the domestic government balance sheet.Mainly from the basic framework,projects and tools,the preparation of several aspects of several teams to prepare the government balance sheet for a more detailed comparative analysis.The fourth chapter is the focus and difficulty of our government's balance sheet preparation.On the basis of the previous comparative analysis,this chapter analyzes the problems and difficulties in the preparation of government's balance sheet in China,such as government accounting foundation,institutional definition and division,social security system and gap,and property rights and measurement of special assets.Chapter 5 is the international experience of the government's balance sheet.This chapter has selected representatives from the United States,the United Kingdom and Australia,and has conducted several major aspects,such as the scope and division of government departments,the scope and classification of asset and liability accounting,the valuation method of balance sheet and the preparation method of balance sheet Combing,learning to refer to their important experience and how to deal with some special issues.Chapter 6 is the policy proposal to improve the preparation of our government balance sheet.Based on the current situation and the mature experience of the developed countries,this chapter puts forward some preliminary policy suggestions for the problems and difficulties in the fourth chapter.