权责发生制下政府负债核算内容及披露方式浅析

发布时间：2018-07-10 10:18

本文选题：政府负债 + 政府会计　；参考：《财务与会计》2017年12期

【摘要】：正(一)政府负债核算内容根据《政府会计准则——基本准则》(下称《基本准则》),政府负债分为流动负债和非流动负债。此外,根据国际公共部门会计准则和我国企业会计准则,结合我国政府会计主体实际,政府负债还可按欠款对象和欠款成因进行详细分类。这些政府负债项目都是在政府会计主体履行预算资金使用责任过程中产生的。随着现代财政制度和治理能力现代化的推进,政府会计主体发生的各种债务契约关系,直接决定政府负债需确认
[Abstract]:The accounting contents of government liabilities are divided into current liabilities and non-current liabilities according to the basic Standards of Government Accounting (hereinafter referred to as "basic Standards"). In addition, according to the International Public sector Accounting Standards and China's Enterprise Accounting Standards, combined with the reality of our government accounting body, government liabilities can also be classified in detail according to the object of arrears and the causes of arrears. These government liabilities are generated in the process of government accounting body fulfilling the responsibility of using budget funds. With the development of the modernization of modern financial system and governance ability, the various kinds of debt contract relations that occur in the government accounting body directly decide that the government debt should be recognized.
【作者单位】：西南财经大学天府学院;
【分类号】：F812.5

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