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论文编号：	5962
作者编号：	2120112896
上传时间：	2013/12/8 21:29:10
中文题目：	我国地方政府负债问题研究——基于会计确认、计量、报告视角的分析
英文题目：	Local government debt problem research in China：Based on analysis of accounting recognition, measurement and reporting perspective
指导老师：	孙广平
中文关键字：	地方政府负债; 政府负债风险; 政府会计
英文关键字：	Local government debt; Government debt risk; Government accounting
中文摘要：	自希腊债务危机爆发后，欧洲债务相继亮灯。当今世界政府负债越来越严重，政府债务危机成为各国面临的难题之一。其中地方政府负债是导致整个国家负债的重要原因。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地方政府同时借入新款，导致地方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。 　 本文通过剖析国家审计署审计结果公告数据，从政府会计角度分析总结地方政府负债的各种表现形式和特征，明确了政府负债危机产生的重要原因。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。然而我国现行政府会计制度实施的会计确认基础是收付实现制，对于或有的、隐性的负债不能在账面报表中表现出来，故而或有的、隐性的负债就“被隐藏”了，进而导致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，地方政府必须要对所有的负债进行合理的确认、计量和报告。本文通过对比学习国外地方政府对负债的处理方法，查找出我国现行会计制度的不足之处。之后在借鉴国外方法的基础上，结合我国实际国情，提出改善现有的确认、计量、报告的方法，提出构建适合我国地方政府需要的负债会计报告的若干建议，以全面充分反映我国地方政府负债信息。
英文摘要：	Since the Greek debt crisis, the European debt have been broken out, government debt crisis has become one of the problems faced by all countries. The local government debt is one of the most important reasons which causes the entire national debt. Financial risk is one of the results which government solvency lack causes. After have known itself unable to repay the arrears, the local government still borrow new debt. This way made local government debt bigger and bigger. Therefore, only by understanding the real situation of local government debt, can we take measures in advance to prevent and control financial risks. Local government debt information is provided by the government accounting. But for the existing government accounting basis, in terms of recognition, measurement, report and so on, could not reflect the full and complete government debt situation . 　　　This paper bases on the the national audit office’s audit results announcement data, analyzes local government debt in all manifestations and characteristics from the government accounting perspective, and point out directly the important reasons for government debt. According to Hana Polackova Brixi’s financial risk matrix description, readers can find the most likely cause financial risks arise, which is contingent liability or hidden liabilities. However, due to the implementation of government accounting is based on the cash basis of accounting recognition system, contingent liability or hidden debt was hidden, and then users can not find the important information. Or when the financial risk occurs, all is too late. So in order to guard against and defuse financial risks, the government must make liability reasonably for all the recognition, measurement and reporting. By studying and comparing the methods of local government debt abroad, we can find out the deficiency of the current accounting system in our country. Combining the reality of our country national condition and foreign methods, we will put suggestion to improve the existing method of recognition, measurement and reporting. And we will put forward suitable for China's local governments need to fully reflect our country local government debt information.
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