地方政府债务会计监管研究

发布时间：2018-01-18 04:15

本文关键词：地方政府债务会计监管研究　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国相关法律法规一直明令禁止地方政府举债。然而,我国地方政府的债务问题已然是由来已久,近几年以来,我国加快了工业化和城镇化的发展速度,经济和社会各项事业都快速发展,这些发展都需要大量的地方建设性融资。因此,各级地方政府通过“地方政府融资平台”的方法筹集资金来满足自身发展的需要,这就使政府债务的规模越来越大,增长速度也越来越快,加剧了财政风险。因此,进入2014年,偿债已经成为各地方政府不得不面对的问题。2014年3月3日到13日举行了全国两会,会议期间,李克强总理回答了记者有关政府债务的问题,强调我们国家一直高度关注金融和债务的风险问题,去年虽然经济下行压力加大,但我们还是果断决定进行一次政府性债务的全面审计工作,这充分体现了我们面对债务问题的勇气。如今,详细的审计结果表明我国债务的风险是总体可控的,政府的债务率仍然在国际公认的警戒线以下,投资性债务占债务总体的比重较大。虽然经过测算,债务规模属于可控范围,但我们仍然不能忽视其中隐含的风险,如何化解债务风险,如何通过会计监管对地方债务进行高效的监管,是目前亟待解决的问题,已成为会计理论界和实务界研究的热点。文章是本着提出问题,分析问题和解决问题的逻辑顺序,主要采用规范研究的方法对我国地方政府债务会计监管的相关问题进行研究。通过对地方政府债务的概念、分类和政府债务会计监管的相关理论的论述,提出当前我国地方政府债务会计监管存在的不足。通过借鉴发达国家地方政府债务会计监管的经验及对债务监管的适度性分析,提出了完善我国地方政府债务会计监管的若干对策。
[Abstract]:However, the debt problem of local government has a long history in China. In recent years, China has accelerated the development of industrialization and urbanization. Economic and social undertakings are growing rapidly, and these developments require substantial local constructive financing. Local governments at all levels through the "local government financing platform" to raise funds to meet the needs of their own development, which makes the scale of government debt is growing faster and faster. Thus, by 2014, debt service had become a problem that local governments had to face. The two sessions of the National Committee were held from March 3rd 2014 to 13th, during which time. Premier Li Keqiang answered a reporter's question about government debt, stressing that our country has been highly concerned about financial and debt risks, despite increased downward pressure on the economy last year. However, we have decided to conduct a comprehensive audit of government debt, which fully reflects our courage to face the debt problem. Now, the detailed audit results show that the risk of our debt is generally manageable. The debt ratio of the government is still below the internationally recognized warning line, and the proportion of the investment debt to the total debt is relatively large. Though measured, the debt scale is within the scope of control. However, we still can not ignore the hidden risks, how to resolve debt risk, how to effectively supervise local debt through accounting supervision, is a problem to be solved. It has become a hot spot in the field of accounting theory and practice. The article is based on the logical order of problem raising, problem analysis and problem solving. This paper mainly uses the normative research method to study the related problems of the local government debt accounting supervision in China. Through the discussion of the concept, classification and related theory of the local government debt accounting supervision. This paper puts forward the deficiency of local government debt accounting supervision in our country at present, and analyzes the appropriateness of debt supervision by learning from the experience of local government debt accounting supervision in developed countries. This paper puts forward some countermeasures to perfect the accounting supervision of local government debt.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.5;F810.6

【共引文献】