本文關鍵詞：地方政府債務會計監(jiān)管研究　出處：《哈爾濱商業(yè)大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 地方政府債務 地方政府債務風險 會計監(jiān)管 會計監(jiān)管模式

【摘要】：我國相關法律法規(guī)一直明令禁止地方政府舉債。然而,我國地方政府的債務問題已然是由來已久,近幾年以來,我國加快了工業(yè)化和城鎮(zhèn)化的發(fā)展速度,經(jīng)濟和社會各項事業(yè)都快速發(fā)展,這些發(fā)展都需要大量的地方建設性融資。因此,各級地方政府通過“地方政府融資平臺”的方法籌集資金來滿足自身發(fā)展的需要,這就使政府債務的規(guī)模越來越大,增長速度也越來越快,加劇了財政風險。因此,進入2014年,償債已經(jīng)成為各地方政府不得不面對的問題。2014年3月3日到13日舉行了全國兩會,會議期間,李克強總理回答了記者有關政府債務的問題,強調我們國家一直高度關注金融和債務的風險問題,去年雖然經(jīng)濟下行壓力加大,但我們還是果斷決定進行一次政府性債務的全面審計工作,這充分體現(xiàn)了我們面對債務問題的勇氣。如今,詳細的審計結果表明我國債務的風險是總體可控的,政府的債務率仍然在國際公認的警戒線以下,投資性債務占債務總體的比重較大。雖然經(jīng)過測算,債務規(guī)模屬于可控范圍,但我們仍然不能忽視其中隱含的風險,如何化解債務風險,如何通過會計監(jiān)管對地方債務進行高效的監(jiān)管,是目前亟待解決的問題,已成為會計理論界和實務界研究的熱點。 文章是本著提出問題,分析問題和解決問題的邏輯順序,主要采用規(guī)范研究的方法對我國地方政府債務會計監(jiān)管的相關問題進行研究。通過對地方政府債務的概念、分類和政府債務會計監(jiān)管的相關理論的論述,提出當前我國地方政府債務會計監(jiān)管存在的不足。通過借鑒發(fā)達國家地方政府債務會計監(jiān)管的經(jīng)驗及對債務監(jiān)管的適度性分析,提出了完善我國地方政府債務會計監(jiān)管的若干對策。
[Abstract]:However, the debt problem of local government has a long history in China. In recent years, China has accelerated the development of industrialization and urbanization. Economic and social undertakings are growing rapidly, and these developments require substantial local constructive financing. Local governments at all levels through the "local government financing platform" to raise funds to meet the needs of their own development, which makes the scale of government debt is growing faster and faster. Thus, by 2014, debt service had become a problem that local governments had to face. The two sessions of the National Committee were held from March 3rd 2014 to 13th, during which time. Premier Li Keqiang answered a reporter's question about government debt, stressing that our country has been highly concerned about financial and debt risks, despite increased downward pressure on the economy last year. However, we have decided to conduct a comprehensive audit of government debt, which fully reflects our courage to face the debt problem. Now, the detailed audit results show that the risk of our debt is generally manageable. The debt ratio of the government is still below the internationally recognized warning line, and the proportion of the investment debt to the total debt is relatively large. Though measured, the debt scale is within the scope of control. However, we still can not ignore the hidden risks, how to resolve debt risk, how to effectively supervise local debt through accounting supervision, is a problem to be solved. It has become a hot spot in the field of accounting theory and practice. The article is based on the logical order of problem raising, problem analysis and problem solving. This paper mainly uses the normative research method to study the related problems of the local government debt accounting supervision in China. Through the discussion of the concept, classification and related theory of the local government debt accounting supervision. This paper puts forward the deficiency of local government debt accounting supervision in our country at present, and analyzes the appropriateness of debt supervision by learning from the experience of local government debt accounting supervision in developed countries. This paper puts forward some countermeasures to perfect the accounting supervision of local government debt.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.5;F810.6

【共引文獻】

相關期刊論文 前1條

1 崔紅霞;;地方政府債務成因、效應及未來發(fā)展[J];西部財會;2015年02期

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本文編號：1439395