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The author:(作者)归海一刀published in(发表于) 2014/2/17 9:04:06 Reported in 2012 Government net worth of more than $ 52 trillion， with GDP flat
Zhang Jing
The number of Government-owned assets in China? Chinese Academy of social sciences, finance and strategy of China's fiscal policy Institute released on Friday report two thousand thirteen-two thousand fourteenths display in 2012, Beijing's net worth of $ 52.73 trillion yuan. In 2012 the GDP scale of 51.93 trillion yuan in China.
Report Editor, Zhiyong Yang, a researcher at the Chinese Academy of social sciences, financial strategy Institute said that one of the findings and existing national balance sheet is not the same, the scale of government assets, liabilities made some estimates and presents a basic framework, hoping to be helpful to future national tax reform.
Data show that Chinese Government can be seen comparing assets with GDP, 2010-2012 years on average, the Chinese government assets remain at twice the level of GDP and net assets of volatile number, basically unchanged from the size of GDP.
Based on the above data, according to the report, from a stock perspective, Beijing's huge government debt alone there is little risk, but debt risks need to be aware of local as well as the future.
Reports indicate that 2010 ~2012 year, the State-owned economic assets and resources with a very large scale. State-owned economy scale per cent in 2010, 2012 surpassed 30 trillion of resource assets for 2010, 2012 had declined to 47.24 trillion.
Report this is decided by these assets on the one hand, directly or indirectly, must also be substantial financial resources, on the other hand decided to great financial free outside the framework of the financial allocation is likely to remain for a longer period, which for further adjustment and reconstruction of central-local fiscal relations are very bad.
"Thus, in further advancing fiscal reform process, the allocation of all financial substance into an element of the framework is to consider. "The report said.
At present, there is no real government balance sheets. Since 2012, Dr Cao Yuanzheng, spooking, Li Yang, respectively to lead the team to complete the study on the country, the Government balance sheet.
Tang Linmin explains, Research Institute of the Chinese Academy of social sciences in the financial strategy, and national balance sheet the balance sheet of the Government property, belonging to the Government balance sheet accounts, countries belonging to the system of national accounts on the balance sheet category. Nationally, two concepts closer to the Government, if compared to a basket of national balance sheets, used to hold assets and liabilities of the Government, on the whole the basket is large, big enough to put the contents of government debt, there are a large number of vacant rooms. Directed study in Government balance sheets can avoid detours.
The research starting point focuses on the financial reports about the Government's balance sheet, "the assets included virtually all government assets, including natural resources, comprehensiveness, universality is higher. Our estimates of the value of assets closer to reality, with estimated value of State-owned land as an example, research outputs, we calculate land transfer value. Within the framework of national balance sheets, output sense to measure the value of land, but in the framework of the Government balance sheet, calculating land transfer value is more close to reality, because, after all, the Chinese Government has and the future will reap huge benefits from the land value. "Tang Linmin said.
Yang Zhiyong said, according to the estimation of 2012 to 52.73 trillion yuan of net assets of the Government. "The data has not quite the same, hoping to be helpful to fiscal reform. ”
18 plenary session to the preparation of national balance sheets, President of the Chinese Academy of Social Sciences Institute of financial strategies said Gao Peiyong, we discuss fiscal reform, will naturally be more important to focus on the Government's balance sheets look like, government revenue income and expenditure flows and stocks and combines balance sheet property, preparation of the Government's balance sheet, now just trying to.
However, for now, to straighten out the Government imposed mandatory, land, State-owned capital gains paid, return on assets, return on assets for the transfer of these contents, to be more careful in the future the introduction of accrual accounting, the preparation of the Government balance sheet and more detailed revenue accounting, is strengthening the management of the future data base.
Future research directions on the balance sheet of the Government, said Tang Linmin is mainly built of Central and local government balance sheet, exploring issues related to Chinese accounting reform.
However, the report also points out that, at present, China is difficult to quickly establish a complete set of financial and accounting system of the Government, to pass from easy to difficult, step by step, gradually establish and improve the part to the whole way and, ultimately, the Government established in line with China's actual financial accounting standards for the system.
张静
中国政府资产有多少？中国社科院财经战略研究院上周五发布的《中国财政政策报告2013/2014》显示，2012年中国政府净资产为52.73万亿元。2012年我国GDP规模为51.93万亿元。
报告主编之一、中国社科院财经战略研究院研究员杨志勇表示，这次研究与已有的国家资产负债表不太一样，对政府资产规模、负债规模做了一些估算，提出了基本框架，希望能够对未来国家财税改革有所帮助。
数据显示，中国政府资产与GDP比较可以看出，2010~2012年平均来看，中国政府资产均保持两倍于GDP水平，净资产数量波动较大，基本上与GDP规模持平。
基于以上数据，报告认为，从存量的角度来看，中国政府规模十分巨大，单纯政府债务风险不大，不过局部以及未来的债务风险需要注意。
报告显示，2010年~2012年，国有经济和资源性资产都具有十分庞大的规模。国有经济规模2010年是22.23万亿，2012年突破30万亿，资源性资产规模2010年为67.86万亿，2012年有所下降至47.24万亿。
报告称，上述情况一方面决定了由这些资产直接或间接产生的财力必然也十分庞大，另一方面则决定了大量财力游离于财力分配框架之外的情况可能维持较长时期，这对于中央地方财政关系的进一步调整乃至重构均十分不利。
“因此，在进一步推进财税改革的过程中，将所有财力实质性纳入分配框架是需要着重考虑的一项内容。”报告称。
目前，我国尚无真正意义上的政府资产负债表。2012年以来，曹远征、马骏、李扬分别带领团队，完成国家、政府资产负债表研究。
中国社科院财经战略研究院汤林闵解释说，政府资产负债表与国家资产负债表属性不同，政府资产负债表属于会计，国家资产负债表属于国民账户体系范畴。国家、政府两个概念比较接近，如果把国家资产负债表比作一个筐，用来装政府资产负债内容，整体上看这个筐很大，大到足以把政府负债的内容都装进去，还有大量空余。直接研究政府资产负债表可以少走弯路。
此次报告对于政府资产负债表研究的出发点侧重于财政，“资产方面囊括了包括自然资源在内的几乎所有政府资产，全面性、广泛性较高。我们对资产价值的估算更贴近现实，以国有土地价值估算为例，已有研究的处理是产出，我们主要计算土地转让价值。在国家资产负债表框架下，土地产出衡量土地价值比较合理，但是在政府资产负债表框架下，计算土地转让价值更为贴近现实，因为毕竟中国政府已经正在并且未来还将从土地转让价值中获取巨大的利益。”汤林闵说。
杨志勇表示，根据数据估算，2012年政府净资产为52.73万亿元。“数据跟已有成果不太一样，希望能对财税改革有所帮助。”
十八届三中全会提出要编制国家资产负债表，中国社科院财经战略研究院院长高培勇说，我们讨论财政体制改革，自然更重要的去关注政府的资产负债状况是什么样，政府收入收支流量和存量，和财产资产负债表结合起来，编制中国政府资产负债表，目前只是尝试。
不过，目前来看，要理顺政府强制性征收、土地出让、国有资本收益上缴、资产收益、出让资产收益这些内容，未来要更加细致引入权责发生制，编制政府资产负债表，使政府收入核算更加细致，是未来加强管理数据统计基础。
对于未来政府资产负债表的研究方向，汤林闵表示主要是分别构建中央和地方政府资产负债表，探索中国政府会计改革相关问题。
不过，报告也指出，目前中国很难迅速建立一整套完善的政府财务会计体系，因此要通过由易到难、循序渐进，由局部到整体的方式来逐步建立、完善并最终建立起符合中国实际的政府财务会计准则体系。
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