本文選題：地方政府債務(wù) + 績效治理　； 參考：《集美大學(xué)》2013年碩士論文

【摘要】：近些年，隨著我國經(jīng)濟(jì)體制改革的不斷深入，積極的財(cái)政政策和分稅制的推動，地方政府債務(wù)規(guī)模不斷加大，，再加上西方主要國家主權(quán)債務(wù)危機(jī)的爆發(fā)，債務(wù)風(fēng)險(xiǎn)一定程度上引起了我國政府的關(guān)注。地方政府債務(wù)會計(jì)能否提供完整的債務(wù)會計(jì)信息，關(guān)系到地方政府財(cái)務(wù)風(fēng)險(xiǎn)的評估，關(guān)系到地方政府受托責(zé)任履行情況的考核，也關(guān)系到地方政府績效評估的實(shí)施。但目前地方政府債務(wù)信息不能滿足各方的需求，加上新公共管理運(yùn)動對地方政府績效考核，驅(qū)使地方政府不斷的推進(jìn)地方政府債務(wù)會計(jì)改革。鑒于此，本文基于績效治理的角度研究地方政府債務(wù)會計(jì)問題，擬構(gòu)建一套能全面反映我國地方政府債務(wù)規(guī)模及債務(wù)結(jié)構(gòu)的會計(jì)確認(rèn)、計(jì)量、披露框架，促進(jìn)地方政府績效評估的實(shí)施，實(shí)現(xiàn)績效治理的目標(biāo)。 本文運(yùn)用文獻(xiàn)法、跨學(xué)科研究法，試圖通過研究政府績效治理對政府債務(wù)信息的需求的特殊性，探討地方政府債務(wù)會計(jì)核算體系的構(gòu)建，為地方政府績效治理提供信息支持。首先，本文對地方政府債務(wù)及績效治理的研究現(xiàn)狀進(jìn)行了梳理；接著對績效治理導(dǎo)向下地方政府債務(wù)的理論基礎(chǔ)和地方政府債務(wù)及現(xiàn)階段績效治理存在的主要問題進(jìn)行了探討，為地方政府債務(wù)會計(jì)核算體系的構(gòu)建打下基礎(chǔ)。在此基礎(chǔ)上，本文將地方政府債務(wù)會計(jì)核算的確認(rèn)、計(jì)量、披露與績效評價(jià)相結(jié)合進(jìn)行探討，力求實(shí)現(xiàn)績效治理與地方政府債務(wù)會計(jì)改革相結(jié)合，以此形成一套以績效治理為導(dǎo)向、對地方政府債務(wù)總量監(jiān)控行之有效的地方政府債務(wù)核算體系。最后，提出本文的研究結(jié)論及政策建議，并指出本文的研究不足。
[Abstract]:In recent years, with the deepening of China's economic system reform, the active fiscal policy and the promotion of tax sharing, the scale of local government debt has been increasing, coupled with the outbreak of the sovereign debt crisis in major western countries. To some extent, debt risk has aroused the concern of our government. Whether local government debt accounting can provide complete debt accounting information is related to the assessment of local government financial risk, the assessment of local government's fiduciary responsibility and the implementation of local government's performance evaluation. But at present, the local government debt information can not meet the needs of all parties, coupled with the new public management movement to evaluate the performance of local governments, driving local governments to continuously promote the local government debt accounting reform. In view of this, based on the perspective of performance governance, this paper studies local government debt accounting issues, and proposes to construct a set of accounting recognition, measurement and disclosure framework that can comprehensively reflect the scale and structure of local government debt in China. Promote the implementation of local government performance evaluation, achieve the goal of performance governance. By using the literature method and interdisciplinary research method, this paper attempts to explore the construction of local government debt accounting system by studying the particularity of government performance governance on government debt information, and to provide information support for local government performance governance. Firstly, this paper combs the research status of local government debt and performance governance, and then discusses the theoretical basis of local government debt under the guidance of performance governance and the main problems existing in local government debt and performance governance at the present stage. It lays the foundation for the construction of local government debt accounting system. On this basis, this paper discusses the combination of recognition, measurement, disclosure and performance evaluation of local government debt accounting, in order to realize the combination of performance governance and local government debt accounting reform. In this way, a set of effective accounting system of local government debt is formed, which is guided by performance governance and controls the total amount of local government debt. Finally, the conclusions and policy suggestions of this paper are put forward, and the insufficiency of this study is pointed out.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F810.6

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