我国地方政府资产负债表:框架构建及规模估算

发布时间：2018-07-04 13:37

本文选题：地方政府资产负债表 + 地方政府资产　；参考：《财政研究》2014年07期

【摘要】：建立权责发生制的政府综合财务报告制度是党的十八届三中全会提出的重要要求,其重点主要在于政府资产负债表。同时,控制地方政府债务风险也离不开政府资产负债表。基于此,本文构建并估算我国地方政府资产负债表,以期能够为建立我国政府综合财务报告制度和全面分析地方政府债务风险提供一定的启示和借鉴。
[Abstract]:It is an important requirement of the third Plenary session of the 18th CPC Central Committee to establish the government comprehensive financial reporting system based on the accrual basis, which is mainly focused on the balance sheet of the government. At the same time, the control of local government debt risk can not be separated from the government balance sheet. Based on this, this paper constructs and estimates the balance sheet of local government in China, in order to provide some enlightenment and reference for the establishment of comprehensive financial reporting system of Chinese government and the comprehensive analysis of local government debt risk.
【作者单位】：财政部科研所博士后流动站;
【分类号】：F810.6

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