我国地方政府举借债务会计问题探讨
发布时间：2018-10-22 13:59
【摘要】：我国地方政府举借债务规模过大存在潜在风险已成不争的事实,可靠、及时的地方政府债务信息是有效进行地方政府债务管理的基础与前提。本文主要探讨我国地方政府举借债务的核算与报告问题,以便于为地方政府债务管理提供所需的更高质量的债务信息。
[Abstract]:It is an indisputable fact that the local government borrows too much debt in our country, and reliable and timely local government debt information is the foundation and premise of effective local government debt management. This paper mainly discusses the accounting and reporting of local government borrowing debt in order to provide higher quality debt information for local government debt management.
【作者单位】： 中央财经大学会计学院;
【分类号】：F812.5;F810.6
，
本文编号：2287345
[Abstract]:It is an indisputable fact that the local government borrows too much debt in our country, and reliable and timely local government debt information is the foundation and premise of effective local government debt management. This paper mainly discusses the accounting and reporting of local government borrowing debt in order to provide higher quality debt information for local government debt management.
【作者单位】： 中央财经大学会计学院;
【分类号】：F812.5;F810.6
，
本文编号：2287345
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