股权资产-OECD.org.pptVIP

1.如何计算非上市公司的股权？ How to calculate the equity of unlisted corporations? 2.若不进行重估价，也没有统计误差的情况下，非金融企业部门的净值等于0吗？ If there is no revaluation , and if there is no statistical error, then whether the net worth of non-financial enterprises sector is equal to zero？ 3.非金融企业部门和金融机构部门净值可能出现负数吗？如果可以，原因是什么？ Could net worth of non-financial enterprises sector or financial institutions sector be a negative number？ What will be the reasons, if the net worth could be negative？ 4.在编制国家资产负债表的非金融企业部门表时，是把每个独立企业法人的会计资产负债表相应项目进行简单加总，还是要对各个企业之间的关联交易进行合并？ In compiling non-financial enterprises sector of the national balance sheet, should we simply sum the corresponding items in enterprise balance sheet of each independent enterprise, or should we consolidate the affiliate?transactions between various enterprises？ 5.在编制国家资产负债表时，需要对文物和古建筑物进行核算？ Do we need to revaluate the cultural relics and ancient buildings, when compiling the national balance sheet？ Thanks！ 中国国家资产负债表编制介绍The Compilation of China’s National Balance Sheet徐雄飞XU XIONGFEI 主要内容 Main Contents 一、基本框架 Basic Framework 二、编制方法简介 Compilation Method 三、需重点讨论的问题 Key Issues Basic Framework 一、基本框架 核算主体 Accounting Subject 经济总体 Total Economy 非金融企业部门 Non-financial Enterprises 金融机构部门 Financial Institutions 政府部门 General Government 住户部门 Households 国外 Rest of the World 核算主体 Accounting Subject 非金融企业部门：不从事金融媒介活动的所有常住法人企业 Non-financial Enterprises： all resident corporate units that are not engaging in financial intermediary activities 金融机构部门：从事金融媒介活动的所有常住法人单位 Financial Institutions：all resident corporate units that are engaging in financial intermediary activities 核算主体 Accounting Subject 政府部门：具有法人资格的行政事业单位和非营利性事业单位 General Government：Government and government-affiliated public institutions with corporate capacity, as well as non-profit government-affiliated public institutions 住户部门：城镇居民+农村居民 Households：Urban Residents + Rural r