我国政府债务的计量及披露问题研究

发布时间：2018-02-26 21:02

本文关键词： 政府债务债务计量 VaR模型保险平衡模型报告体系　出处：《沈阳大学》2012年硕士论文　论文类型：学位论文

【摘要】：财政风险是每个政府都必须要面对的一种风险。政府债务，尤其是政府或有债务和隐性债务，是财政风险的主要导火线。政府掌握可靠的债务信息是风险控制的关键。政府债务会计提供的信息恰好能满足这个需求。然而现行的总预算会计仍采用收付实现制，，对政府或有债务和隐性债务核算不全面，所提供的债务信息不能满足使用者的需要。本文基于政府债务风险防范和控制的视角，从会计学的角度探讨如何科学地确认、计量和报告政府或有债务和隐性债务。通过借鉴相关的计量技术，建立模型测算出政府债务的规模，从而为政府决策提供基础资料。本文分为七个部分，首先是介绍了政府债务的选题背景、研究意义、国内外研究现状、本文的研究框架以及主要的创新之处；其次分析了政府债务的特点和分类以及我国政府债务在核算与披露中存在的问题并进行了原因分析；第三部分比较了国外政府债务会计改革的成功案例，从中找出对我国政府债务会计改革的启示；第四、五部分是本文的主体部分，分别分析了政府或有债务和隐性债务的涵义、内容及形成机制，论证了使用权责发生制账务处理的必要性。然后借鉴了VaR模型和保险收支平衡模型分别计量政府担保或有债务和养老金隐性债务的规模，并提出应增加相应的会计科目予以确认核算；第六部分提出了对政府债务核算以及信息披露的改革建议，在解决了债务的计量问题后应扩大对或有债务及隐性债务的确认范围，并在报表中增加其列报。另外还应编制或有债务及隐性债务明细表，完善政府报表附注以期提供更加完整的债务信息，满足报表使用者的要求，使政府债务信息透明化；第七部分是本文的结论，并指出本文的研究不足与展望。
[Abstract]:Fiscal risk is a risk that every government must face. Government debt, especially government contingent debt and implicit debt, The government holds reliable debt information is the key to risk control. The information provided by the government debt accounting can meet this demand. However, the current total budget accounting still uses a cash basis. The accounting of government contingent debt and implicit debt is not comprehensive, and the debt information can not meet the needs of users. Based on the perspective of government debt risk prevention and control, this paper discusses how to confirm scientifically from the angle of accounting. This paper measures and reports the contingent debt and implicit debt of the government, establishes a model to measure the scale of the government debt by using the relevant metrological techniques for reference, and provides the basic information for the government decision-making. This paper is divided into seven parts. Firstly, it introduces the background, significance, domestic and foreign research status, research framework and main innovation of government debt. Secondly, it analyzes the characteristics and classification of government debt and the problems existing in accounting and disclosure of government debt in our country. The third part compares the successful cases of foreign government debt accounting reform. The main part of this paper is 4th and five parts, which respectively analyze the meaning, content and formation mechanism of government contingent debt and implicit debt. This paper demonstrates the necessity of using accrual basis of accounting treatment, and then uses VaR model and insurance balance model to measure the scale of government guaranteed contingent debt and implicit pension debt, respectively. In part 6th, the author puts forward some reform proposals on government debt accounting and information disclosure, which should expand the recognition scope of contingent debt and implicit debt after solving the problem of debt measurement. In addition, we should make a detailed statement of contingent debt and implicit debt, perfect the notes of government statements in order to provide more complete debt information, meet the requirements of statement users, and make government debt information transparent; The 7th part is the conclusion of this paper, and points out the deficiency and prospect of this paper.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F810.6;F812.5

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