Research On Preparation And Application Of Government Balance Sheet

The government balance sheet is a stock report reflecting the financial resources of local governments and their corresponding debt and obligations.A complete and clear balance sheet helps to clarify the overall relationship between local government assets and debt and serves as an early warming of local debt risks.It is of great importance to adjust the financial relationship between governments,make fiscal policy and make financial decisions scientifically.The government balance sheet is the important macro information of national finance and financial security,and its preparation and application has been highly valued by many countries and governments around the world.With the continuous expansion of our country’s economy and the deepening of economic reform,such as local debt caused by the financial risk has become the important risk factors of our high quality economy and the sustainable development.Therefore,the compilation and scientific application of our government balance sheet is becoming more and more important.The research object of this paper is the preparation and application of government balance sheet based on SNA perspective.The research methods mainly adopt the literature analysis and the problem-oriented method.Firstly,this paper analyzes and summarizes relevant researches at home and abroad,and analyzes the relevant concepts and theories of government balance sheet.Secondly,it analyzes the existing problems and difficulties of the current government balance sheet.Thirdly,based on the theory and method of SNA,it analyzes the feasibility of preparing and applying the balance sheet of our government.Fourthly,according to the available data,taking Shandong province as an example,it tries to edit the government balance sheet from the perspective of SNA,and analyzes the macro-economic situation in Shandong province and makes a preliminary application.Finally,it uses the relevant problems found in the process of preparing the government balance sheet to put forward concrete suggestions to consummate the preparation and application of the government balance sheet and how to solve the key and difficult problems.The innovation of this paper lies in: Firstly,this paper adopts the method of combining microcosmic accounting with macroscopic statistics,and probes into the main scope of the current government balance sheet in our country in detail,uses the combination of micro and macro,combined with the current situation,conclude that there are some problems in the preparation and application of the government balance sheet such as data missing and the unclear subject range problems.Secondly,analyzes the SNA system is applicable to the government balance sheet,taking Shandong province as an example,the preliminary application of SNA is carried out to further verify the problems existing in the preparation and application of government sheet.Thirdly,the feasibility of the current government balance sheet is put forward from macroscopic and microcosmic perspective.