基于地方政府债务的政府资产负债表研究

发布时间：2018-04-13 19:21

本文选题：地方政府资产 + 地方政府负债　；参考：《兰州理工大学》2017年硕士论文

【摘要】：近年来,随着我国积极财政政策的进一步实施,政府债务总体规模迅速上升。欧洲主权债务危机震惊了世界,政府债务风险不容忽视,特别是地方政府债务问题,我们应该注意地方政府债务规模,这是预防和监测债务风险的基础。与此同时,中国地方政府也有巨大的资产,但缺乏科学的完整的反映和管理这些资产的会计核算方法。政府积累了多少财富以及债务规模到底有多大,是否会发生债务危机,以及在发生危机的情况下,是否具有清偿的能力等等这些问题的答案可以在资产负债表中找到。作为一种分析与评估的工具,资产负债表在政府资产债务管理中的作用不容忽视。由此可见,对于地方政府而言,资产负债表的建立能够更多的反映地方政府相关数据的存量信息,反映其财务状况以及是否具有清偿债务的能力,使得政府更多的关注其增加的资产的质量,而不再仅仅关注预算会计中的财政收入等流量信息。本文首先分析了我国地方政府债务现状,从地方政府债务的角度阐述了构建地方政府资产负债表的必要性,通过参考相关理论和国际经验,探索我国地方政府资产负债表的编制方法,随后尝试基于现有数据,分析地方政府的资产债务情况,并编制了我国2007—2015年的地方政府资产负债表。然后通过对地方政府资产负债表加以应用,从地方政府债务规模、地方政府偿债能力以及地方政府风险传导路径三个方面分析我国地方政府债务风险,并基于此,提出加强我国地方政府债务管理的建议。
[Abstract]:In recent years, with the further implementation of China's active fiscal policy, the overall scale of government debt is rising rapidly.The sovereign debt crisis in Europe has shocked the world. The government debt risk can not be ignored, especially the local government debt problem. We should pay attention to the scale of local government debt, which is the basis of preventing and monitoring debt risk.At the same time, Chinese local governments also have huge assets, but lack of scientific and complete reflection and management of these assets accounting methods.The answer to the question of how much wealth the government has accumulated, how big its debt is, whether it will have a debt crisis, and whether it is solvent in the event of a crisis can be found in the balance sheet.As a tool of analysis and evaluation, the balance sheet plays an important role in the management of government assets and liabilities.Therefore, for local governments, the establishment of balance sheets can more reflect the local government related data stock information, reflect its financial situation and ability to pay off debts,It makes the government pay more attention to the quality of its increased assets rather than the flow information such as revenue in budget accounting.This paper first analyzes the present situation of local government debt in China, expounds the necessity of constructing local government balance sheet from the angle of local government debt, and by referring to relevant theories and international experience,Based on the existing data, this paper tries to analyze the assets and liabilities of local governments, and compiles the balance sheets of local governments from 2007 to 2015.Then through the application of local government balance sheet, this paper analyzes the local government debt risk in China from three aspects: the scale of local government debt, the ability of local government to repay debt and the transmission path of local government risk.Some suggestions are put forward to strengthen the debt management of local government in our country.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.5

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