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本文通过实地调研当前政府综合财务报告试编过程中遇到的难点后发现,当前亟待确定系统的政府财务报告分析方法和指标体系,并解决公共基础设施资产价值的计量和公务员养老金负债的计量列示问题。本文给出了两种财务分析方法和五类财务指标,并建议全面清查存量公共基础设施,根据情况采用四种不同的方法确定基础设施的价值,此外,确定公务员养老金缺口的精算现值,将其作为负债在政府资产负债表中列示。
This article through the field survey of the current government comprehensive financial report trial process encountered difficulties found that the urgent need to determine the system of government financial reporting analysis methods and indicators system and solve the public infrastructure asset value measurement and civil service pension liability measurement List the problem. This paper gives two methods of financial analysis and five types of financial indicators. It also suggests that the public infrastructure of stock should be comprehensively checked, and the value of infrastructure should be determined by four different methods according to the situation. In addition, the actuarial present value of the pension gap of civil servants should be determined, Set it as a liability on the government’s balance sheet.