摘要
当前地方政府债务风险加大,成为撬动政府会计改革的重要支点。本文首先揭示欧债危机对我国地方政府债务风险管理的启示,并深入发掘政府会计风险控制职能,基于风险管理的需要,对我国地方政府债务会计的核算范围进行了初步界定。在此基础上,尝试构建一套以风险管理为导向的地方政府债务会计系统。其要义是:基于权责发生制构建地方政府债务会计核算的根本框架;采用双重会计处理基础,逐渐将地方政府债务纳入政府会计范围;重点解决地方政府债务会计要素的计量属性问题;设置适当的地方政府债务会计科目;设计可全面反映地方政府债务情况的地方政府整体层面财务报告格式。
The rising risks of our present local government debt is becoming an important fulcrum to promote government accounting reforms. First revealed the revelation of the European debt crisis on the risk management of China＇s local government debt, explored in depth the risk control functions of Government Accounting, and then initially defined the scope of China＇s local government debt accounting based on the needs of risk management. Finally, we try to build a set of risk management-oriented accounting system of local government debt. Its essence is building a fundamental framework for local government debt accounting based on the accrual principle, taking local government debt into account gradually through double accounting treatment, paying close attention to the measurement attributes problems of the local government debt accounting elements, setting the appropriate local government debt accounts and designing the overall level format of local government financial reporting to fully reflect the local government debt.
出处
《审计研究》
CSSCI
北大核心
2013年第3期94-101,共8页
Auditing Research
基金
教育部人文社科规划项目<基于风险防范的地方政府债务会计体系构建研究>(项目批准号:09XJA790022)
全国统计科研计划项目<基于GFS与政府会计体系融合的服务型政府绩效评价统计研究>(项目批准号:2012LY176)的资助
