【摘要】：我國地方政府舉借債務規(guī)模過大存在潛在風險已成不爭的事實,可靠、及時的地方政府債務信息是有效進行地方政府債務管理的基礎與前提。本文主要探討我國地方政府舉借債務的核算與報告問題,以便于為地方政府債務管理提供所需的更高質(zhì)量的債務信息。
[Abstract]:It is an indisputable fact that the local government borrows too much debt in our country, and reliable and timely local government debt information is the foundation and premise of effective local government debt management. This paper mainly discusses the accounting and reporting of local government borrowing debt in order to provide higher quality debt information for local government debt management.
【作者單位】： 中央財經(jīng)大學會計學院;
【分類號】：F812.5;F810.6
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本文編號：2287345