基于地方政府债务风险管理的政府会计改革与创新研究

发布时间：2018-06-15 23:30

本文选题：地方政府债务 + 债务风险管理　；参考：《青岛科技大学》2017年硕士论文

【摘要】：21世纪初,欧洲的部分国家爆发了严重的债务危机,相关各国当局已经无法承担巨额的政府债务,违约现象相继出现,这也为我国带来了警示。加之,2008年金融危机对我国的巨大影响,地方政府迫于压力违规进行了多渠道的借债用以筹集资金,从而导致债务风险进一步扩大和蔓延。而当前的政府会计无法充分地满足地方政府债务管理的需求,无法及时地预测地方政府债务风险。基于这些原因,本文对我国地方政府债务风险进行有效评估,建立风险评价体系,然后对政府会计的现状、改革创新的必要性以及政府会计的改革创新进行了深入分析与总结,并系统地提出了相关建议。本文一共分为七章。第一章为绪论,介绍了相关研究背景、研究目的、研究意义、国内外研究现状以及创新点、不足点等。第二章对政府债务、政府会计、风险管理和相关理论进行详细的说明,为后文政府会计改革和创新的研究提供基础。第三章首先阐述了地方政府债务的现状,如规模大、增长快、构成复杂等,然后分析了目前政府会计的现状,并且存在较多的问题。第四章建立红绿灯评价体系,在此基础上得出风险指数,为后文的政府会计创新做好铺垫。第五章首先将债务风险评价模型应用于A省,并且在此基础上进行了会计改革,具体包括:由收付实现制转变为权责发生制的改革,这是一个循序渐进的过程;预算会计与财务会计结合的改革,其中包括两种结合方式,即平行式和基金会计;基于地方政府债务风险评价体系,根据红绿灯体系和风险指数的政府会计的改革创新,即将风险划分为四个等级,并且针对每个等级建立相应的风险等级账户。第六章根据我国对政府债务风险评价体系的构建和政府会计现状的分析以及研究的结果,有针对性地提出地方政府债务风险管理视角下的政府会计改革创新建议。第七章总结与展望,提出研究不足以及今后研究的展望。
[Abstract]:At the beginning of the 21st century, some European countries have broken out a serious debt crisis, the relevant authorities have been unable to bear a huge amount of government debt, default has emerged one after another, which has also brought a warning to our country. In addition, the financial crisis in 2008 has a huge impact on our country, local governments forced by pressure to carry out multi-channel borrowing to raise funds, which led to the further expansion and spread of debt risk. However, the current government accounting can not fully meet the needs of local government debt management, and can not predict the local government debt risk in time. Based on these reasons, this paper makes an effective assessment of the local government debt risk and establishes a risk evaluation system. Then, it makes a deep analysis and summary of the current situation of government accounting, the necessity of reform and innovation, and the reform and innovation of government accounting. And put forward the related suggestions systematically. This paper is divided into seven chapters. The first chapter is the introduction, which introduces the background, purpose, significance, domestic and foreign research status, innovation, deficiency and so on. The second chapter gives a detailed description of government debt, government accounting, risk management and related theories, which provides the basis for the later research on government accounting reform and innovation. The third chapter first expounds the present situation of local government debt, such as large scale, rapid growth, complex composition, and then analyzes the current situation of government accounting, and there are many problems. Chapter four establishes the evaluation system of traffic lights, and draws the risk index on this basis, which lays the groundwork for the innovation of government accounting. The fifth chapter first applies the debt risk evaluation model to province A, and on this basis carries on the accounting reform, including: from the cash basis to the accrual basis of the reform, this is a gradual process; The reform of the combination of budget accounting and financial accounting includes two ways of combination, namely, parallel and fund accounting, and innovation of government accounting based on local government debt risk assessment system and traffic light system and risk index. The risk is divided into four levels and a corresponding risk rating account is established for each grade. In chapter 6, according to the construction of government debt risk assessment system and the analysis of the current situation of government accounting and the results of the research, the author puts forward some innovative suggestions on the reform of government accounting from the perspective of local government debt risk management. The seventh chapter summarizes and looks forward to the lack of research and future research prospects.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5;F810.6

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