随着美国次贷危机的爆发,国内生产总值这类指标的局限性凸显出来。人们越来越意识到经济存量同经济流量同样重要。资产负债表作为衡量行业和整个经济体的财富估算和可持续性的重要工具,逐渐进入人们的视野。推动资产负债表的制定以及其体系的建设非常有其必要性。然而,目前许多国家都缺乏一套及时、完整的财富统计体系,没有针对其经济制定一套可全面反映经济主体的资产、负债以及债务状况的资产负债表。目前,大部分欧盟成员 With the outbreak of the subprime mortgage crisis in the United States, the limitations of such indices as the gross domestic product are highlighted. People are increasingly aware that economic stocks are as important as economic flows. As an important tool for measuring the wealth and sustainability of industries and economies as a whole, the balance sheets gradually come into view. Promote the development of the balance sheet and its construction of the system is very necessary. However, at present, many countries lack a timely and complete system of wealth statistics and do not have a balance sheet for their economy that can comprehensively reflect the assets, liabilities and debt status of economic entities. At present, most EU members