發(fā)布時間：2018-10-25 10:54

【摘要】：在我國經(jīng)濟持續(xù)快速增長的過程中，一種日益突出的現(xiàn)象引起了人們的關(guān)注：地方政府債務(wù)違約危機頻頻出現(xiàn)。地方政府為了發(fā)展地方經(jīng)濟、改變城市面貌，通過向銀行借款和發(fā)放地方融資債券的方式籌措資金，形成了大量地方政府債務(wù)。在保持地方經(jīng)濟發(fā)展的過程中，地方政府債務(wù)資金發(fā)揮了積極作用，為地方建設(shè)做出了巨大貢獻。然而，隨著地方政府債務(wù)的不斷增長，有些地方政府的債務(wù)規(guī)模已經(jīng)超出了當(dāng)?shù)刎斦呢摀?dān)能力，隱藏了巨大的地方財政風(fēng)險和金融風(fēng)險。2011年國家審計署發(fā)布的第35號公告顯示，截止到2010年底，全國地方政府性債務(wù)余額達到了107174.91億元，債務(wù)數(shù)額大，風(fēng)險高，地方政府債務(wù)管理已經(jīng)成為當(dāng)前經(jīng)濟工作中的一項重要任務(wù)。 地方政府債務(wù)信息主要應(yīng)由政府會計來提供，而中國現(xiàn)行的政府會計在地方政府債務(wù)的核算方面存在著諸多問題，，不能為地方政府債務(wù)管理提供必要信息，制約了地方政府債務(wù)的管理。因此，地方政府債務(wù)現(xiàn)狀對中國政府會計體系的改革提出了客觀要求。 本文基于上述背景，將地方政府債務(wù)問題與政府會計改革結(jié)合起來進行研究。在借鑒美國運用政府會計管理地方政府債務(wù)的經(jīng)驗的基礎(chǔ)上，提出了我國政府會計體系改革的可能路徑，主要包括構(gòu)建政府會計體系、建立基金會計模式和建立地方政府債務(wù)報告制度等方面。
[Abstract]:In the process of sustained and rapid economic growth in China, an increasingly prominent phenomenon has attracted people's attention: the local government debt default crisis appears frequently. In order to develop the local economy and change the appearance of the city, the local government raised funds by borrowing from banks and issuing local financing bonds, which formed a large number of local government debts. In the process of maintaining local economic development, local government debt funds play an active role and make great contributions to local construction. However, as local government debt continues to grow, some local governments' debt has exceeded the financial capacity of the local government. It has hidden huge local financial and financial risks. By the end of 2010, the balance of the national local government debt had reached 10.717491 trillion yuan, with a large amount of debt and a high risk, according to an announcement issued by the National Audit Office in 2011. Local government debt management has become an important task in the current economic work. The local government debt information should mainly be provided by the government accounting. However, the current government accounting in China has many problems in the accounting of local government debt, which cannot provide necessary information for the local government debt management. Restricted the management of local government debt. Therefore, the current situation of local government debt puts forward objective requirements for the reform of Chinese government accounting system. Based on the above background, this paper combines the problem of local government debt with the reform of government accounting. Based on the experience of the United States in applying government accounting to manage local government debt, this paper puts forward the possible path of government accounting system reform in our country, including the construction of government accounting system. Establish fund accounting model and establish local government debt reporting system and so on.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F810.6;F812.5

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