地方政府资产负债表编制问题研究——基于我国推进政府综合财务报告制度改革的思考

发布时间：2018-01-20 02:49

本文关键词： 地方政府政府会计资产负债表　出处：《金融会计》2015年03期 　论文类型：期刊论文

【摘要】：探索编制地方政府资产负债表,对于加强地方政府公共管理,提高财政透明度,有效防范财政风险具有重大意义。本文总结前期研究情况,分析相关改革政策特别是刚刚出台的政府综合财务报告制度改革方案,在此基础上,运用会计方法对地方政府资产负债表编制问题进行系统深入研究。首先,研究了政府会计基础制度问题,明确地方政府资产负债表编制的目的和原则;其次,研究了地方政府资产负债表编制范围,确定会计主体范围和报告事项范围;再次,研究了地方政府资产负债表构成和项目;最后,研究了地方政府资产负债表编制流程和编制方法。本文对地方政府资产负债表编制提出诸多建议和意见,将为我国深化政府会计改革和提高地方政府财务管理水平提供有益参考。
[Abstract]:It is of great significance to explore the establishment of local government balance sheet for strengthening local government public management, improving financial transparency, and effectively preventing financial risks. On the basis of analyzing the relevant reform policies, especially the newly issued government comprehensive financial reporting system reform program, this paper makes a systematic and in-depth study on the balance sheet preparation of local governments by using accounting methods. First of all. This paper studies the basic system of government accounting and clarifies the purpose and principle of the balance sheet of local government. Secondly, it studies the scope of local government balance sheet, determines the scope of accounting subject and the scope of reporting items; Thirdly, the composition and items of local government balance sheet are studied. Finally, the paper studies the process and method of local government balance sheet compilation. This paper puts forward a lot of suggestions and opinions on the local government balance sheet compilation. It will provide a useful reference for deepening the reform of government accounting and improving the level of local government financial management.
【作者单位】：中国人民银行金融研究所;
【分类号】：F810.6
【正文快照】： 一、引言自2004年我国进行投资体制改革以来,各级地方政府为加快基础设施建设,建立了大量投融资平台,为促进资源合理配置和地方经济社会发展起到重要作用,但债务规模迅速膨胀,积聚了大量金融风险。为此,我国出台了一系列措施化解政府投融资平台风险,并由审计部门开展对政府债

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