【摘要】：政府負(fù)債越來(lái)越嚴(yán)重,其中地方政府負(fù)債是導(dǎo)致整個(gè)國(guó)家負(fù)債的重要原因。截至2010年底,全國(guó)地方政府性債務(wù)余額為107174.91億元,其中：政府負(fù)有償還責(zé)任的債務(wù)為67109.51億元,占62.62%；政府負(fù)有擔(dān)保責(zé)任的或有債務(wù)為23369.74億元,占21.80%；政府可能承擔(dān)一定救助責(zé)任的其他相關(guān)債務(wù)為16695.66億元,占15.58%。財(cái)政風(fēng)險(xiǎn)產(chǎn)生的原因之一就是政府償債能力不足,在無(wú)力償還前欠款的情況下同時(shí)借入新款,導(dǎo)致政府負(fù)債的規(guī)模越來(lái)越大。因此只有了解地方政府負(fù)債的真實(shí)情況,才能夠提前采取措施,防范和控制財(cái)政風(fēng)險(xiǎn)。地方政府的負(fù)債信息由政府會(huì)計(jì)提供,但對(duì)于現(xiàn)行的政府會(huì)計(jì)基礎(chǔ),無(wú)論從確認(rèn)、計(jì)量、報(bào)告的哪個(gè)角度來(lái)看,都不能夠全面和完整的反映政府負(fù)債情況。 本文通過(guò)對(duì)地方政府負(fù)債的會(huì)計(jì)問(wèn)題入手,分析地方政府負(fù)債的各種表現(xiàn)形式和特征,明確政府負(fù)債的重要原因。根據(jù)哈娜.波拉克科娃的財(cái)政風(fēng)險(xiǎn)矩陣的描述,可以發(fā)現(xiàn)最可能造成財(cái)政風(fēng)險(xiǎn)出現(xiàn)的,是或有的、隱性的負(fù)債。根據(jù)我國(guó)現(xiàn)在實(shí)施的收付實(shí)現(xiàn)制會(huì)計(jì)基礎(chǔ),這部分負(fù)債被隱藏了,信息使用者無(wú)法發(fā)現(xiàn)這些重要負(fù)債,當(dāng)或有負(fù)債引起財(cái)政風(fēng)險(xiǎn)發(fā)生時(shí),為時(shí)已晚。因此為了防范和化解財(cái)政風(fēng)險(xiǎn),政府必須要對(duì)所有的負(fù)債進(jìn)行合理的確認(rèn)、計(jì)量和報(bào)告。通過(guò)學(xué)習(xí)國(guó)外地方政府對(duì)負(fù)債的處理方法,我們可以借鑒到相當(dāng)多的經(jīng)驗(yàn),再結(jié)合我國(guó)實(shí)際國(guó)情改善現(xiàn)有的報(bào)告,構(gòu)建出適合我國(guó)地方政府需要的負(fù)債會(huì)計(jì)報(bào)告,以充分反映負(fù)債信息。 本文第一部分主要介紹了論文的選題背景、研究意義、研究方法、研究思路和研究?jī)?nèi)容,并對(duì)國(guó)內(nèi)外的相關(guān)文獻(xiàn)進(jìn)行了介紹。第二部分通過(guò)對(duì)地方政府負(fù)債的現(xiàn)狀進(jìn)行分析,同時(shí)結(jié)合安徽省淮南市的相關(guān)案例,說(shuō)明地方政府負(fù)債的特點(diǎn),明確地方政府負(fù)債風(fēng)險(xiǎn)產(chǎn)生的原因及其危害。第三部分通過(guò)對(duì)現(xiàn)行預(yù)算會(huì)計(jì)所實(shí)施的會(huì)計(jì)確認(rèn)基礎(chǔ)存在很多問(wèn)題開(kāi)始,提出逐步實(shí)施權(quán)責(zé)發(fā)生制才是未來(lái)我國(guó)地方政府負(fù)債的確認(rèn)基礎(chǔ)。第四部分通過(guò)對(duì)地方政府負(fù)債計(jì)量方法的探討,提出現(xiàn)值法為負(fù)債主要計(jì)量方法,并給出其他一些用于計(jì)量的方法。第五部分通過(guò)借鑒國(guó)外地方政府對(duì)負(fù)債財(cái)務(wù)報(bào)告的編制方法后,提出一套適合我國(guó)國(guó)情的地方政府負(fù)債的財(cái)務(wù)報(bào)告。最后一部分總結(jié)出了本文主要的研究結(jié)論,同時(shí)提出了本文的創(chuàng)新點(diǎn)和研究的不足。希望本文能夠給未來(lái)地方政府負(fù)債的研究提供一定的理論參考,同時(shí)為從會(huì)計(jì)學(xué)的角度來(lái)研究地方政府負(fù)債提供新的思路。
[Abstract]:Government debt is becoming more and more serious, among which local government debt is the main cause of the whole country's debt. As of the end of 2010, the balance of local government debt in the country was ten trillion seven hundred and seventeen billion four hundred and ninety one million yuan, of which six trillion seven hundred and ten billion nine hundred and fifty million nine hundred and ninety nine thousand nine hundred and ninety nine yuan (62.62%) were owed by the government, two trillion three hundred and thirty six billion nine hundred and seventy four million yuan (21.80%) were contingent liabilities of the government. The other related debt that the government may assume some bailout responsibility is one trillion six hundred and sixty nine billion five hundred and sixty five million nine hundred and ninety nine thousand nine hundred and ninety nine yuan, or 15.58%. One of the reasons for the fiscal risk is that the government cannot repay its debts and borrow new money while it is unable to pay its former debts, which leads to the increasing size of the government's debt. Therefore, only to understand the real situation of local government debt, can we take measures in advance to prevent and control fiscal risk. Local government debt information is provided by government accounting, but the current government accounting basis, no matter from the recognition, measurement, reporting point of view, can not fully and completely reflect the government debt situation. This paper starts with the accounting problem of local government liabilities, analyzes the various forms and characteristics of local government liabilities, and clarifies the important reasons of government liabilities. According to Hana. Polakova's description of the financial risk matrix can be found to be the most likely to cause fiscal risk to occur, is or there are implicit liabilities. According to the accounting basis of the cash realization system implemented in our country, this part of the liabilities is hidden, the information users can not find these important liabilities, when contingent liabilities cause financial risk, it is too late. Therefore, in order to prevent and resolve financial risks, the government must reasonably recognize, measure and report all liabilities. By learning how to deal with the liabilities of foreign local governments, we can learn from a considerable amount of experience, and then combine the actual conditions of our country to improve the existing reports, and construct a debt accounting report that suits the needs of the local governments of our country. To fully reflect the liability information. The first part of this paper mainly introduces the research background, research significance, research methods, research ideas and research contents, and introduces the relevant literature at home and abroad. The second part analyzes the current situation of local government liabilities, combined with the relevant cases in Huainan City, Anhui Province, explains the characteristics of local government liabilities, and clarifies the causes of local government liabilities risk and its harm. The third part starts with a lot of problems on the basis of accounting recognition of the current budget accounting, and puts forward that the gradual implementation of accrual basis is the basis of recognizing the liabilities of local governments in the future. In the fourth part, through the discussion of the local government debt measurement method, the present value method is proposed as the main measurement method of the liability, and some other methods used to measure the liabilities are given. The fifth part puts forward a set of local government debt financial report which is suitable for our country by drawing lessons from the foreign local government's preparation method of the debt financial report. In the last part, the main conclusions of this paper are summarized, and the innovation and deficiency of this paper are put forward at the same time. It is hoped that this paper can provide a theoretical reference for the future study of local government liabilities and provide a new way of thinking for the study of local government liabilities from the point of view of accounting.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F810.6;F812.5

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