资产负债表分析法被认为是准确刻画一国债务风险、重新解读危机的主流分析工具,编制并分析政府资产负债表可以综合考察政府资产负债表的资产方和负债方,以全面衡量一国的政府风险,并可深入分析其风险形成机理、传导机制及其对宏观经济的深刻影响。英国是对国民经济核算(其中包括资产负债核算)研究最早的西方国家之一,比较分析其统计部门和财政部门各自编制的政府资产负债表对我国编制政府资产负债表具有重要的借鉴意义。因而,本文对此问题进行了比较分析。

The balance sheet method is considered to be the mainstream analysis tool to describe a country’s debt crisis risk and re-interpret the risk. Preparation and analysis of the government balance sheet liabilities can be a comprehensive study of government balance sheet assets and liabilities overally and a comprehensive measure of a country’s government risk, and in-depth analysis of the risk formation the mechanism, transmission mechanism and its profound impact on macro economy. The UK is one of the earliest western countries which studies the national economic accounting (including accounting balance). The study and analysis of preparation of the government balance sheet its statistical department and financial department is an important reference for China’s establishment of the government balance sheet analysis. Therefore, this paper has carried on a comparative analysis to this topic.