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资产是一个存量的概念,是反映某一特定时点上机构单位、机构部门及经济总体所拥有的财力、物力的历史积累。在国民经济核算中,按机构单位的性质、特征分类,形成五大机构部门,即非金融企业部门、金融机构部门、政府部门、住户部门和国外部门。本文中的居民即指住户部门,是由所有常住居民户组成的集合,包括城镇常住居民户、农村常住居民户和城乡个体经营单位。由于个体经营单位的资产负债及财务收支还不能完全独立于住
The concept of an asset as a stock reflects the historical accumulation of financial resources and material resources owned by institutional units, institutional departments and the economy as a whole at a particular point in time. In the national economy accounting, according to the nature and characteristics of the institutional units, five major institutional departments are formed, namely, the non-financial enterprise departments, the financial institution departments, the government departments, the household departments and the foreign departments. In this paper, residents refers to the household sector, which is a collection of all the permanent residents, including urban resident households, rural resident households and urban and rural self-employed units. As the self-employed units of assets and liabilities and financial revenue and expenditure can not be completely independent of residence