本文關(guān)鍵詞：基于風(fēng)險(xiǎn)管理的地方政府債務(wù)會(huì)計(jì)系統(tǒng)構(gòu)建，由筆耕文化傳播整理發(fā)布。

基于風(fēng)險(xiǎn)管理的地方政府債務(wù)會(huì)計(jì)系統(tǒng)構(gòu)建

The Construction of Local Government Debt Accounting System Based on Risk Management

[1] [2] [3]

Yang Yajun Yang Xinglong Sun Fangcheng

[1]中國(guó)審計(jì)學(xué)會(huì),100086; [2]重慶理工大學(xué)財(cái)會(huì)研究與開發(fā)中心;,100086; [3]重慶三峽學(xué)院,100086;

文章摘要：當(dāng)前地方政府債務(wù)風(fēng)險(xiǎn)加大,成為撬動(dòng)政府會(huì)計(jì)改革的重要支點(diǎn)。本文首先揭示歐債危機(jī)對(duì)我國(guó)地方政府債務(wù)風(fēng)險(xiǎn)管理的啟示,并深入發(fā)掘政府會(huì)計(jì)風(fēng)險(xiǎn)控制職能,基于風(fēng)險(xiǎn)管理的需要,對(duì)我國(guó)地方政府債務(wù)會(huì)計(jì)的核算范圍進(jìn)行了初步界定。在此基礎(chǔ)上,嘗試構(gòu)建一套以風(fēng)險(xiǎn)管理為導(dǎo)向的地方政府債務(wù)會(huì)計(jì)系統(tǒng)。其要義是：基于權(quán)責(zé)發(fā)生制構(gòu)建地方政府債務(wù)會(huì)計(jì)核算的根本框架;采用雙重會(huì)計(jì)處理基礎(chǔ),逐漸將地方政府債務(wù)納入政府會(huì)計(jì)范圍;重點(diǎn)解決地方政府債務(wù)會(huì)計(jì)要素的計(jì)量屬性問(wèn)題;設(shè)置適當(dāng)?shù)牡胤秸畟鶆?wù)會(huì)計(jì)科目;設(shè)計(jì)可全面反映地方政府債務(wù)情況的地方政府整體層面財(cái)務(wù)報(bào)告格式。

Abstr：The rising risks of our present local government debt is becoming an important fulcrum to promote government accounting reforms. First revealed the revelation of the European debt crisis on the risk management of China＇s local government debt, explored in depth the risk control functions of Government Accounting, and then initially defined the scope of China＇s local government debt accounting based on the needs of risk management. Finally, we try to build a set of risk management-oriented accounting system of local government debt. Its essence is building a fundamental framework for local government debt accounting based on the accrual principle, taking local government debt into account gradually through double accounting treatment, paying close attention to the measurement attributes problems of the local government debt accounting elements, setting the appropriate local government debt accounts and designing the overall level format of local government financial reporting to fully reflect the local government debt.

文章關(guān)鍵詞：

Keyword：:risk management, local government debt, accrual, financial reports

課題項(xiàng)目：教育部人文社科規(guī)劃項(xiàng)目《基于風(fēng)險(xiǎn)防范的地方政府債務(wù)會(huì)計(jì)體系構(gòu)建研究》（項(xiàng)目批準(zhǔn)號(hào)：09XJA790022）; 全國(guó)統(tǒng)計(jì)科研計(jì)劃項(xiàng)目《基于GFS與政府會(huì)計(jì)體系融合的服務(wù)型政府績(jī)效評(píng)價(jià)統(tǒng)計(jì)研究》（項(xiàng)目批準(zhǔn)號(hào)：2012LY176）的資助

作者信息：會(huì)員可見(jiàn)

  本文關(guān)鍵詞：基于風(fēng)險(xiǎn)管理的地方政府債務(wù)會(huì)計(jì)系統(tǒng)構(gòu)建，，由筆耕文化傳播整理發(fā)布。