地方政府负债的会计问题研究

发布时间：2019-03-22 19:26

【摘要】：政府负债越来越严重,其中地方政府负债是导致整个国家负债的重要原因。截至2010年底,全国地方政府性债务余额为107174.91亿元,其中：政府负有偿还责任的债务为67109.51亿元,占62.62%；政府负有担保责任的或有债务为23369.74亿元,占21.80%；政府可能承担一定救助责任的其他相关债务为16695.66亿元,占15.58%。财政风险产生的原因之一就是政府偿债能力不足,在无力偿还前欠款的情况下同时借入新款,导致政府负债的规模越来越大。因此只有了解地方政府负债的真实情况,才能够提前采取措施,防范和控制财政风险。地方政府的负债信息由政府会计提供,但对于现行的政府会计基础,无论从确认、计量、报告的哪个角度来看,都不能够全面和完整的反映政府负债情况。本文通过对地方政府负债的会计问题入手,分析地方政府负债的各种表现形式和特征,明确政府负债的重要原因。根据哈娜.波拉克科娃的财政风险矩阵的描述,可以发现最可能造成财政风险出现的,是或有的、隐性的负债。根据我国现在实施的收付实现制会计基础,这部分负债被隐藏了,信息使用者无法发现这些重要负债,当或有负债引起财政风险发生时,为时已晚。因此为了防范和化解财政风险,政府必须要对所有的负债进行合理的确认、计量和报告。通过学习国外地方政府对负债的处理方法,我们可以借鉴到相当多的经验,再结合我国实际国情改善现有的报告,构建出适合我国地方政府需要的负债会计报告,以充分反映负债信息。本文第一部分主要介绍了论文的选题背景、研究意义、研究方法、研究思路和研究内容,并对国内外的相关文献进行了介绍。第二部分通过对地方政府负债的现状进行分析,同时结合安徽省淮南市的相关案例,说明地方政府负债的特点,明确地方政府负债风险产生的原因及其危害。第三部分通过对现行预算会计所实施的会计确认基础存在很多问题开始,提出逐步实施权责发生制才是未来我国地方政府负债的确认基础。第四部分通过对地方政府负债计量方法的探讨,提出现值法为负债主要计量方法,并给出其他一些用于计量的方法。第五部分通过借鉴国外地方政府对负债财务报告的编制方法后,提出一套适合我国国情的地方政府负债的财务报告。最后一部分总结出了本文主要的研究结论,同时提出了本文的创新点和研究的不足。希望本文能够给未来地方政府负债的研究提供一定的理论参考,同时为从会计学的角度来研究地方政府负债提供新的思路。
[Abstract]:Government debt is becoming more and more serious, among which local government debt is the main cause of the whole country's debt. As of the end of 2010, the balance of local government debt in the country was ten trillion seven hundred and seventeen billion four hundred and ninety one million yuan, of which six trillion seven hundred and ten billion nine hundred and fifty million nine hundred and ninety nine thousand nine hundred and ninety nine yuan (62.62%) were owed by the government, two trillion three hundred and thirty six billion nine hundred and seventy four million yuan (21.80%) were contingent liabilities of the government. The other related debt that the government may assume some bailout responsibility is one trillion six hundred and sixty nine billion five hundred and sixty five million nine hundred and ninety nine thousand nine hundred and ninety nine yuan, or 15.58%. One of the reasons for the fiscal risk is that the government cannot repay its debts and borrow new money while it is unable to pay its former debts, which leads to the increasing size of the government's debt. Therefore, only to understand the real situation of local government debt, can we take measures in advance to prevent and control fiscal risk. Local government debt information is provided by government accounting, but the current government accounting basis, no matter from the recognition, measurement, reporting point of view, can not fully and completely reflect the government debt situation. This paper starts with the accounting problem of local government liabilities, analyzes the various forms and characteristics of local government liabilities, and clarifies the important reasons of government liabilities. According to Hana. Polakova's description of the financial risk matrix can be found to be the most likely to cause fiscal risk to occur, is or there are implicit liabilities. According to the accounting basis of the cash realization system implemented in our country, this part of the liabilities is hidden, the information users can not find these important liabilities, when contingent liabilities cause financial risk, it is too late. Therefore, in order to prevent and resolve financial risks, the government must reasonably recognize, measure and report all liabilities. By learning how to deal with the liabilities of foreign local governments, we can learn from a considerable amount of experience, and then combine the actual conditions of our country to improve the existing reports, and construct a debt accounting report that suits the needs of the local governments of our country. To fully reflect the liability information. The first part of this paper mainly introduces the research background, research significance, research methods, research ideas and research contents, and introduces the relevant literature at home and abroad. The second part analyzes the current situation of local government liabilities, combined with the relevant cases in Huainan City, Anhui Province, explains the characteristics of local government liabilities, and clarifies the causes of local government liabilities risk and its harm. The third part starts with a lot of problems on the basis of accounting recognition of the current budget accounting, and puts forward that the gradual implementation of accrual basis is the basis of recognizing the liabilities of local governments in the future. In the fourth part, through the discussion of the local government debt measurement method, the present value method is proposed as the main measurement method of the liability, and some other methods used to measure the liabilities are given. The fifth part puts forward a set of local government debt financial report which is suitable for our country by drawing lessons from the foreign local government's preparation method of the debt financial report. In the last part, the main conclusions of this paper are summarized, and the innovation and deficiency of this paper are put forward at the same time. It is hoped that this paper can provide a theoretical reference for the future study of local government liabilities and provide a new way of thinking for the study of local government liabilities from the point of view of accounting.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F810.6;F812.5

【参考文献】