The Theoretical Research on the Reconstruction of Government Balance Sheet in China
Although dual-function government accounting standards have been implemented in China,the concept of"government financial condi-tion"has not been theoretically defined.Whether the accrual basis government balance sheet reflects the government's financial condition needs to be ex-plained by theoretically clarifying the origin between the government financial condition and the balance sheet.The government contract theory requires that the government needs to raise the resources which needs to perform different functions in different ways according to law and allocate them according to the different functions performed.The three-ring financial relationship formed by the performance of government functions,the corresponding way of obtaining resources and the structure of resource allocation presents the restrictive characteristics of government funding movement.Then the connotation of the government's financial condition should be able to reflect the context and distribution state of the resources raised and allocated by the government to per-form different functions.Therefore,the information system of government balance sheet needs to be reconstructed based on the connotation of government financial condition to achieve its theoretical relevance design goal.
The Government ContractGovernment Funding MovementGovernment Financial ConditionGovernment Balance Sheet
万方数据
维普
