地方政府债务与政府会计改革研究

发布时间：2018-10-25 10:54

【摘要】：在我国经济持续快速增长的过程中，一种日益突出的现象引起了人们的关注：地方政府债务违约危机频频出现。地方政府为了发展地方经济、改变城市面貌，通过向银行借款和发放地方融资债券的方式筹措资金，形成了大量地方政府债务。在保持地方经济发展的过程中，地方政府债务资金发挥了积极作用，为地方建设做出了巨大贡献。然而，随着地方政府债务的不断增长，有些地方政府的债务规模已经超出了当地财政的负担能力，隐藏了巨大的地方财政风险和金融风险。2011年国家审计署发布的第35号公告显示，截止到2010年底，全国地方政府性债务余额达到了107174.91亿元，债务数额大，风险高，地方政府债务管理已经成为当前经济工作中的一项重要任务。地方政府债务信息主要应由政府会计来提供，而中国现行的政府会计在地方政府债务的核算方面存在着诸多问题，，不能为地方政府债务管理提供必要信息，制约了地方政府债务的管理。因此，地方政府债务现状对中国政府会计体系的改革提出了客观要求。本文基于上述背景，将地方政府债务问题与政府会计改革结合起来进行研究。在借鉴美国运用政府会计管理地方政府债务的经验的基础上，提出了我国政府会计体系改革的可能路径，主要包括构建政府会计体系、建立基金会计模式和建立地方政府债务报告制度等方面。
[Abstract]:In the process of sustained and rapid economic growth in China, an increasingly prominent phenomenon has attracted people's attention: the local government debt default crisis appears frequently. In order to develop the local economy and change the appearance of the city, the local government raised funds by borrowing from banks and issuing local financing bonds, which formed a large number of local government debts. In the process of maintaining local economic development, local government debt funds play an active role and make great contributions to local construction. However, as local government debt continues to grow, some local governments' debt has exceeded the financial capacity of the local government. It has hidden huge local financial and financial risks. By the end of 2010, the balance of the national local government debt had reached 10.717491 trillion yuan, with a large amount of debt and a high risk, according to an announcement issued by the National Audit Office in 2011. Local government debt management has become an important task in the current economic work. The local government debt information should mainly be provided by the government accounting. However, the current government accounting in China has many problems in the accounting of local government debt, which cannot provide necessary information for the local government debt management. Restricted the management of local government debt. Therefore, the current situation of local government debt puts forward objective requirements for the reform of Chinese government accounting system. Based on the above background, this paper combines the problem of local government debt with the reform of government accounting. Based on the experience of the United States in applying government accounting to manage local government debt, this paper puts forward the possible path of government accounting system reform in our country, including the construction of government accounting system. Establish fund accounting model and establish local government debt reporting system and so on.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F810.6;F812.5

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