【摘要】：文章針對(duì)我國(guó)當(dāng)前地方政府性債務(wù)治理過(guò)程中暴露出的會(huì)計(jì)治理功能的嚴(yán)重缺失這一現(xiàn)象,從地方政府性債務(wù)治理對(duì)政府會(huì)計(jì)的需求出發(fā),分析了政府會(huì)計(jì)對(duì)地方政府性債務(wù)所具有的信息披露與監(jiān)督、成本核算與控制、績(jī)效評(píng)價(jià)與考核等治理功能,進(jìn)而提出地方政府性債務(wù)的合法化、地方政府性債務(wù)信息嵌入政府會(huì)計(jì)體系、加強(qiáng)地方政府性債務(wù)的審計(jì)與行政和司法監(jiān)管等有利于政府會(huì)計(jì)治理功能發(fā)揮的建議。
[Abstract]:In view of the serious lack of accounting governance function exposed in the process of local government debt governance in China, this paper starts from the demand of local government debt governance for government accounting. This paper analyzes the governance functions of government accounting on local government debt, such as information disclosure and supervision, cost accounting and control, performance evaluation and appraisal, and then proposes the legalization of local government debt. The information of local government debt is embedded in the government accounting system, and the audit of local government debt and the administrative and judicial supervision are helpful to the function of government accounting governance.
【作者單位】： 浙江農(nóng)林大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：浙江農(nóng)林大學(xué)科研發(fā)展基金項(xiàng)目“我國(guó)政府會(huì)計(jì)改革方式研究”(項(xiàng)目編號(hào):2010FR007)
【分類號(hào)】：F810.6

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本文編號(hào)：2182305