中文摘要：

编制政府资产负债表对于政府资产负债存量核算具有重要意义。政府资产负债表编制相关问题亟待突破解决,核算主体范围是首要问题。笔者围绕政府范围的规范统一问题开展探索性分析。笔者分析认为：编制目的是确定编制政府资产负债表理论基础的重要依据,政府活动属性决定了政府资产负债表的编制理论基础,将SNA体系、GFS体系与IPSAS准则结合起来,有利于政府范围的规范统一。在此基础上,笔者通过比较分析三种不同核算体系中的政府范围,发现GFS体系多层次政府范围划分有助于政府范围界定的规范化。结合中国组织机构的活动属性和功能,将中国政府资产负债核算主体范围划分为三个层次,能够实现编制政府资产负债表的目的。

英文摘要：

The compiling of government＇s balance sheet is of great significance for accounting of the stock of government assets and liabilities. Many relevant problems need to be overcome, and accounting subject scope is the primary problem. This paper carries on the exploratory analysis of government scope＇s standardized and unified problems and argues that： （i） The preparation purpose is the important basis to determine the the- oretical fundation of establishment government balance sheet, and government activity attribute determines the compiling of the theoretical fundation of the government＇s balance sheet, it will be conductive to reach the standardization and unification of government scope if combining the SNA, GFS and IPSAS. （ii） On this basis, by comparing and analyzing the scope of government in three different accounting systems, it is found that the multi-level division of government in the GFS contributes to the standardization of the scope of government （iii） Combining the activities of Chinese organizations＇ attributes and functions, dividing the Chinese govern- ment balance accounting subject scope into three levels, government＇s balance sheet. which will achieve the purpose of the compiling of the