我国地方政府或有负债信息披露探微——基于债务风险视角

发布时间：2019-01-05 17:30

【摘要】：近年来,地方政府或有负债规模不断攀升。为了加强对地方政府或有负债的管理,防控由此产生的债务风险,有必要提高地方政府或有负债信息披露质量。但是目前我国地方政府或有负债信息披露存在缺乏相应的制度保障、难以满足债务风险预警的需要和缺乏完整的地方政府或有负债信息披露体系等问题。借鉴国外的成功经验,可以采取以下措施来完善地方政府或有负债信息披露质量:加快推进以权责发生制为基础的政府财务报告制度建设、建构地方政府或有负债信息披露的法制保障、将地方政府或有负债信息披露与地方领导干部经济责任审计挂钩、采取政府资产负债表内披露和报表附注披露相结合的地方政府或有负债信息披露体系。
[Abstract]:In recent years, the scale of local government contingent liabilities has been rising. In order to strengthen the management of local government contingent liabilities and prevent and control the resulting debt risks, it is necessary to improve the quality of local government contingent liabilities information disclosure. However, there are some problems in the disclosure of contingent liabilities information of local governments in our country, such as the lack of corresponding system guarantee, the difficulty of meeting the need of early warning of debt risks and the lack of a complete information disclosure system of contingent liabilities of local governments. Drawing on the successful experience of foreign countries, we can take the following measures to improve the quality of local government contingent liabilities information disclosure: accelerate the construction of government financial reporting system based on accrual basis, To establish a legal guarantee for the disclosure of contingent liabilities by local governments, and to link the disclosure of contingent liabilities of local governments with the audit of the economic responsibilities of local leading cadres, The local government contingent liabilities disclosure system which combines the disclosure of government balance sheet and the disclosure of notes to statements is adopted.
【作者单位】：云南财经大学会计学院;
【基金】：国家自然科学基金项目(项目编号:71162004) 云南省哲学社会科学研究项目(项目编号:YB2015092) 云南公司治理研究创新团队项目(项目编号:2014CX06) 云南财经大学校企合作项目“PPP模式运作风险与效率审计研究——基于‘云凤一级公路’项目的实地调研”
【分类号】：F812.5

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