本文關(guān)鍵詞： 政府債務(wù) 債務(wù)計(jì)量 VaR模型 保險(xiǎn)平衡模型 報(bào)告體系　出處：《沈陽大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)政風(fēng)險(xiǎn)是每個(gè)政府都必須要面對(duì)的一種風(fēng)險(xiǎn)。政府債務(wù)，尤其是政府或有債務(wù)和隱性債務(wù)，是財(cái)政風(fēng)險(xiǎn)的主要導(dǎo)火線。政府掌握可靠的債務(wù)信息是風(fēng)險(xiǎn)控制的關(guān)鍵。政府債務(wù)會(huì)計(jì)提供的信息恰好能滿足這個(gè)需求。然而現(xiàn)行的總預(yù)算會(huì)計(jì)仍采用收付實(shí)現(xiàn)制，，對(duì)政府或有債務(wù)和隱性債務(wù)核算不全面，所提供的債務(wù)信息不能滿足使用者的需要。本文基于政府債務(wù)風(fēng)險(xiǎn)防范和控制的視角，從會(huì)計(jì)學(xué)的角度探討如何科學(xué)地確認(rèn)、計(jì)量和報(bào)告政府或有債務(wù)和隱性債務(wù)。通過借鑒相關(guān)的計(jì)量技術(shù)，建立模型測(cè)算出政府債務(wù)的規(guī)模，從而為政府決策提供基礎(chǔ)資料。 本文分為七個(gè)部分，首先是介紹了政府債務(wù)的選題背景、研究意義、國(guó)內(nèi)外研究現(xiàn)狀、本文的研究框架以及主要的創(chuàng)新之處；其次分析了政府債務(wù)的特點(diǎn)和分類以及我國(guó)政府債務(wù)在核算與披露中存在的問題并進(jìn)行了原因分析；第三部分比較了國(guó)外政府債務(wù)會(huì)計(jì)改革的成功案例，從中找出對(duì)我國(guó)政府債務(wù)會(huì)計(jì)改革的啟示；第四、五部分是本文的主體部分，分別分析了政府或有債務(wù)和隱性債務(wù)的涵義、內(nèi)容及形成機(jī)制，論證了使用權(quán)責(zé)發(fā)生制賬務(wù)處理的必要性。然后借鑒了VaR模型和保險(xiǎn)收支平衡模型分別計(jì)量政府擔(dān)保或有債務(wù)和養(yǎng)老金隱性債務(wù)的規(guī)模，并提出應(yīng)增加相應(yīng)的會(huì)計(jì)科目予以確認(rèn)核算；第六部分提出了對(duì)政府債務(wù)核算以及信息披露的改革建議，在解決了債務(wù)的計(jì)量問題后應(yīng)擴(kuò)大對(duì)或有債務(wù)及隱性債務(wù)的確認(rèn)范圍，并在報(bào)表中增加其列報(bào)。另外還應(yīng)編制或有債務(wù)及隱性債務(wù)明細(xì)表，完善政府報(bào)表附注以期提供更加完整的債務(wù)信息，滿足報(bào)表使用者的要求，使政府債務(wù)信息透明化；第七部分是本文的結(jié)論，并指出本文的研究不足與展望。
[Abstract]:Fiscal risk is a risk that every government must face. Government debt, especially government contingent debt and implicit debt, The government holds reliable debt information is the key to risk control. The information provided by the government debt accounting can meet this demand. However, the current total budget accounting still uses a cash basis. The accounting of government contingent debt and implicit debt is not comprehensive, and the debt information can not meet the needs of users. Based on the perspective of government debt risk prevention and control, this paper discusses how to confirm scientifically from the angle of accounting. This paper measures and reports the contingent debt and implicit debt of the government, establishes a model to measure the scale of the government debt by using the relevant metrological techniques for reference, and provides the basic information for the government decision-making. This paper is divided into seven parts. Firstly, it introduces the background, significance, domestic and foreign research status, research framework and main innovation of government debt. Secondly, it analyzes the characteristics and classification of government debt and the problems existing in accounting and disclosure of government debt in our country. The third part compares the successful cases of foreign government debt accounting reform. The main part of this paper is 4th and five parts, which respectively analyze the meaning, content and formation mechanism of government contingent debt and implicit debt. This paper demonstrates the necessity of using accrual basis of accounting treatment, and then uses VaR model and insurance balance model to measure the scale of government guaranteed contingent debt and implicit pension debt, respectively. In part 6th, the author puts forward some reform proposals on government debt accounting and information disclosure, which should expand the recognition scope of contingent debt and implicit debt after solving the problem of debt measurement. In addition, we should make a detailed statement of contingent debt and implicit debt, perfect the notes of government statements in order to provide more complete debt information, meet the requirements of statement users, and make government debt information transparent; The 7th part is the conclusion of this paper, and points out the deficiency and prospect of this paper.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F810.6;F812.5

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