政府是国家的代表,也是组成国家的重要社会成员之一。既有公共性质又有公有性质的资本,才是我国政府资本存量的核算对象。我国政府资本存量的核算范围,不仅取决于政府资本存量核算对象的确认,还取决于我国政府的职能范围,政府资本存量小于或等于政府净资产。编制改进的资产负债表是核算政府资本存量的有效方法。 The government is the country’s representative and one of the important members of the community that make up the country. Both public and public nature of the capital, is the accounting capital of our government objects. The scope of the accounting for the government’s capital stock in our country depends not only on the confirmation of the objects of capital stock in the government but also on the scope of our government’s function. The government’s capital stock is less than or equal to the government’s net worth. The preparation of an improved balance sheet is an effective way of accounting for the government’s capital stock.