英国国家资产负债表编制情况及对我国的启示

发布时间：2018-03-23 02:18

  本文选题：资产负债核算　切入点：非金属资产　出处：《调研世界》2017年02期 　论文类型：期刊论文

【摘要】：本文从英国资产负债表的编制历史、核算原则、资产范围、机构部门分类、资产与负债分类等角度,深入研究英国资产负债表中的资产与负债的核算方法、基础资料来源、估价技术等资产负债核算关键问题,包括非住宅、交通设备、培育资产、无形资产等非金融资产,以及货币黄金和特别提款权、股权和投资基金份额、保险、养老金和标准化担保计划、金融衍生工具和雇员股票期权等金融资产和负债。通过研究借鉴英国编制经验,结合我国国情,提出我国资产负债核算工作应加强部门协作,整合各方资源,按照国际通行标准,依托企事业单位会计核算基础,健全核算制度,夯实核算基础,推动我国资产负债表编制工作。
[Abstract]:From the point of view of the history, accounting principles, asset scope, institutional sector classification, asset and liability classification of the UK balance sheet, this paper makes an in-depth study of the accounting methods and basic data sources of the assets and liabilities in the UK balance sheet. Key issues in asset-liability accounting, such as valuation techniques, include non-residential, transportation equipment, nurturing assets, intangible assets and other non-financial assets, as well as monetary gold and special drawing rights, equity and investment fund shares, insurance, Pension and standardized guarantee schemes, financial derivatives and employee stock options and other financial assets and liabilities. Integrating all kinds of resources, according to the international standard, relying on the accounting basis of enterprises and institutions, perfecting the accounting system, strengthening the accounting basis, promoting the compilation of balance sheet in China.
【作者单位】： 国家统计局国民经济核算司资产负债核算处;
【分类号】：F231.1
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本文编号：1651460