绩效治理导向下地方政府债务会计问题研究

发布时间：2018-06-22 04:38

本文选题：地方政府债务 + 绩效治理　；参考：《集美大学》2013年硕士论文

【摘要】：近些年，随着我国经济体制改革的不断深入，积极的财政政策和分税制的推动，地方政府债务规模不断加大，，再加上西方主要国家主权债务危机的爆发，债务风险一定程度上引起了我国政府的关注。地方政府债务会计能否提供完整的债务会计信息，关系到地方政府财务风险的评估，关系到地方政府受托责任履行情况的考核，也关系到地方政府绩效评估的实施。但目前地方政府债务信息不能满足各方的需求，加上新公共管理运动对地方政府绩效考核，驱使地方政府不断的推进地方政府债务会计改革。鉴于此，本文基于绩效治理的角度研究地方政府债务会计问题，拟构建一套能全面反映我国地方政府债务规模及债务结构的会计确认、计量、披露框架，促进地方政府绩效评估的实施，实现绩效治理的目标。本文运用文献法、跨学科研究法，试图通过研究政府绩效治理对政府债务信息的需求的特殊性，探讨地方政府债务会计核算体系的构建，为地方政府绩效治理提供信息支持。首先，本文对地方政府债务及绩效治理的研究现状进行了梳理；接着对绩效治理导向下地方政府债务的理论基础和地方政府债务及现阶段绩效治理存在的主要问题进行了探讨，为地方政府债务会计核算体系的构建打下基础。在此基础上，本文将地方政府债务会计核算的确认、计量、披露与绩效评价相结合进行探讨，力求实现绩效治理与地方政府债务会计改革相结合，以此形成一套以绩效治理为导向、对地方政府债务总量监控行之有效的地方政府债务核算体系。最后，提出本文的研究结论及政策建议，并指出本文的研究不足。
[Abstract]:In recent years, with the deepening of China's economic system reform, the active fiscal policy and the promotion of tax sharing, the scale of local government debt has been increasing, coupled with the outbreak of the sovereign debt crisis in major western countries. To some extent, debt risk has aroused the concern of our government. Whether local government debt accounting can provide complete debt accounting information is related to the assessment of local government financial risk, the assessment of local government's fiduciary responsibility and the implementation of local government's performance evaluation. But at present, the local government debt information can not meet the needs of all parties, coupled with the new public management movement to evaluate the performance of local governments, driving local governments to continuously promote the local government debt accounting reform. In view of this, based on the perspective of performance governance, this paper studies local government debt accounting issues, and proposes to construct a set of accounting recognition, measurement and disclosure framework that can comprehensively reflect the scale and structure of local government debt in China. Promote the implementation of local government performance evaluation, achieve the goal of performance governance. By using the literature method and interdisciplinary research method, this paper attempts to explore the construction of local government debt accounting system by studying the particularity of government performance governance on government debt information, and to provide information support for local government performance governance. Firstly, this paper combs the research status of local government debt and performance governance, and then discusses the theoretical basis of local government debt under the guidance of performance governance and the main problems existing in local government debt and performance governance at the present stage. It lays the foundation for the construction of local government debt accounting system. On this basis, this paper discusses the combination of recognition, measurement, disclosure and performance evaluation of local government debt accounting, in order to realize the combination of performance governance and local government debt accounting reform. In this way, a set of effective accounting system of local government debt is formed, which is guided by performance governance and controls the total amount of local government debt. Finally, the conclusions and policy suggestions of this paper are put forward, and the insufficiency of this study is pointed out.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

【参考文献】