论文总字数：30139字

摘 要

简要介绍美国联邦政府财务报告制度，解释联邦政府财务报告构成，深入的分析联邦政府各财务报表，利用总体评价指标、偿债能力指标、营运能力指标分析美国联邦政府的财务能力，利用沃尔沃评分法对选定的几项财务比率进行评分，然后计算出综合得分，最终可以看出2011-2015年美国联邦政府财务状况和运营成果情况。联邦政府的债务过高，2011-2015年连续5年债务限额上限不断的提高。通过对美国联邦政府201-2015年的财务报告分析，为中国政府是否应该购买美国债券提出合理的建议。

短期来看，我国应该努力提高人民币在外汇贸易中的地位，优化投资结构，完善我国在国际竞争中的策略，利用各种有利因素将美债危机对我国的负面影响降低到最低。长期看，以经济建设为中心和科学发展、和平崛起方针必须坚定不移，渐进式推进汇率机制、资本项目下可兑换等改革。

关键字：美国联邦政府财务报表；财务能力分析；财务比率综合评分法；联邦政府债务危机；

American Federal Government Accounting Financial Analysis
--Based on the 2011-2015 Federal Government Financial Report

Abstract

The main work of this paper is through the US federal government 2011-2015 financial report analysis, for the Chinese government should buy US bonds to make reasonable recommendations. Briefly introduce the US federal government financial reporting system, explain the composition of the federal government financial report, in-depth analysis of the federal government"s financial statements, comprehensive use of the indicators of the US federal government"s financial capacity, and ultimately can see 2011-2015 US federal government finance Status and operational results are very bad. Insolvent, make ends meet. The federal government"s debt is too high, 2011-2015 for five consecutive years the debt ceiling limit continues to increase. In the face of the US debt crisis, the United States I made the following suggestions. The implementation of the gradual reduction of long-term cost reform; the implementation of public welfare system reform; the two parties as soon as possible to reach a consensus on the federal government debt crisis to give me a unified solution; if necessary, the sale of federal government assets. In the face of the US debt crisis, I made the following recommendations to China. In the short term, China should strive to improve the status of RMB in foreign exchange trade, optimize the investment structure, perfect our strategy in international competition, and use various favorable factors to minimize the negative impact of US debt crisis on our country. In the long run, with the goal of economic construction as the center and scientific development, the principle of peaceful rise must be unswerving and progressive to promote the reform of exchange rate mechanism and capital account.

Keywords: US federal government financial statements；Operating capacity；Financial ratio comprehensive score method；Federal government debt crisis;

目 录

摘　　要 ……………………………………………………………………………………………………………………………………………I

Abstract …………………………………………………………………………………………………………………….…………………….…II

第一章 绪　　论 …………………………………………………………………………………………………………………………….…1

1.1研究背景………………………………………………………………………………………………………………………………………….. 1

1.2研究目的及意义………………………………………………………………………………………………………………………………. 1

1.3研究的方法………………………………………………………………………………………………………………………………………. 1

1.4研究的内容………………………………………………………………………………………………………………………………………. 1

1.5 论文框架…………………………………………………………………………………………………………………………………………. 1

第二章 美国联邦政府财务报告分析相关文献综述 …………………………………….………………………………..…....3

第三章　美国联邦政府财务报告简介 ………………………………………………………………………………………….……...5

3.1联邦政府会计制度简介…………………………………………………………………………………………………………………… 5

3.2美国联邦政府财务报告的特点……………………………………………………………………………………………………….. 6

3.3美国联邦政府财务报表分析…………………………………………………………………………………………………………… 7

3.3.1资产负债表……………………………………………………………………………………………………………………... 7

3.3.2营运成本和统一预算赤字调节表…………………………………………………………………………………………….. 9

3.3.3运营和净资产变动表……………………………………………………………………………………………………... 10

3.3.4净成本表……………………………………………………………………………………………………………………..... 11

第四章 美国联邦政府财务状况评价指标 ……………………………………………………………………….………………...13

4.1总体评价指标……………………………………………………………………………………………………………………… 13

4.2偿债能力评价指标…………………………………………………………………………………………………………………………. 14

4.3营运能力评价指标…………………………………………………………………………………………………………………………. 15

4.4财务比率综合评分…………………………………………………………………………………………………………………………. 15

结　　论 ………………………………………………………………………………………………………………………………………….17

致　　谢 ………………………………………………………………………………………………………………………………………….18

参考文献（References） ……………………………………………………………………………………...………………………….19

附录一 ……………………………………………………………………………………………………………………….…………………….21

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