中国政府负债信息披露:现状、问题与体系构建

发布时间：2018-02-28 12:39

本文关键词： 政府负债信息披露地方政府债务风险　出处：《会计研究》2017年02期 　论文类型：期刊论文

【摘要】：近年来,我国地方政府债务风险急剧扩张,严重威胁金融体系的稳健运行和国家财政安全。建立一套完整的政府负债信息披露体系,充分反映地方政府负债信息,是防范和控制政府债务风险的重要机制。本文通过回顾国内外相关文献,总结政府负债信息披露理论和实践的经验与不足,在对当前我国不同来源政府债务统计报表分析和评价的基础上,提出构建政府负债信息披露体系的具体方案,并指出建立政府负债信息披露体系中应注意的问题。
[Abstract]:In recent years, the risk of local government debt has expanded rapidly in China, which seriously threatens the steady operation of the financial system and the national financial security. A complete government debt information disclosure system is established to fully reflect the local government debt information. It is an important mechanism to prevent and control the risk of government debt. By reviewing the relevant literature at home and abroad, this paper summarizes the experience and deficiency of the theory and practice of government debt information disclosure. Based on the analysis and evaluation of the statistical statements of government debt from different sources in our country, this paper puts forward the concrete scheme of constructing the disclosure system of government debt information, and points out the problems that should be paid attention to in the establishment of the system of government debt information disclosure.
【作者单位】：中南财经政法大学政府会计研究所;
【基金】：国家自然科学基金青年项目(71502177)、国家自然科学基金面上项目(71572194) 财政部全国会计科研课题重点项目(2015KJA006)的资助
【分类号】：F812.5

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