Analysis of Central Government Balance Sheet
Since the outbreak of the international financial crisis, government balance sheets have aroused widespread attention. Promoted by Li et al. (The National Balance Sheet 2013—theory, method and risk assessment. China Social Sciences Press, 2013), some new results have been achieved in the researches on the balance sheets of the related countries. The Government Asset and Liability Accounting Theory and Policy Research Group (hereinafter referred to as the research group of the People’s Bank of China) prepared the Chinese government’s balance sheet (2012–2013) in 2015. In this book, we first carried out a superficial analysis of the Chinese central government’s balance sheet based on the results of the Chinese government’s balance sheet and then extended it to form the general central government balance sheet and then made a simple estimation of the central government balance sheet for 2012–2014 under the framework of the national balance sheet.