發(fā)布時(shí)間：2018-01-18 04:15

  本文關(guān)鍵詞：地方政府債務(wù)會(huì)計(jì)監(jiān)管研究　出處：《哈爾濱商業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 地方政府債務(wù) 地方政府債務(wù)風(fēng)險(xiǎn) 會(huì)計(jì)監(jiān)管 會(huì)計(jì)監(jiān)管模式

【摘要】：我國(guó)相關(guān)法律法規(guī)一直明令禁止地方政府舉債。然而,我國(guó)地方政府的債務(wù)問題已然是由來已久,近幾年以來,我國(guó)加快了工業(yè)化和城鎮(zhèn)化的發(fā)展速度,經(jīng)濟(jì)和社會(huì)各項(xiàng)事業(yè)都快速發(fā)展,這些發(fā)展都需要大量的地方建設(shè)性融資。因此,各級(jí)地方政府通過“地方政府融資平臺(tái)”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(wù)的規(guī)模越來越大,增長(zhǎng)速度也越來越快,加劇了財(cái)政風(fēng)險(xiǎn)。因此,進(jìn)入2014年,償債已經(jīng)成為各地方政府不得不面對(duì)的問題。2014年3月3日到13日舉行了全國(guó)兩會(huì),會(huì)議期間,李克強(qiáng)總理回答了記者有關(guān)政府債務(wù)的問題,強(qiáng)調(diào)我們國(guó)家一直高度關(guān)注金融和債務(wù)的風(fēng)險(xiǎn)問題,去年雖然經(jīng)濟(jì)下行壓力加大,但我們還是果斷決定進(jìn)行一次政府性債務(wù)的全面審計(jì)工作,這充分體現(xiàn)了我們面對(duì)債務(wù)問題的勇氣。如今,詳細(xì)的審計(jì)結(jié)果表明我國(guó)債務(wù)的風(fēng)險(xiǎn)是總體可控的,政府的債務(wù)率仍然在國(guó)際公認(rèn)的警戒線以下,投資性債務(wù)占債務(wù)總體的比重較大。雖然經(jīng)過測(cè)算,債務(wù)規(guī)模屬于可控范圍,但我們?nèi)匀徊荒芎鲆暺渲须[含的風(fēng)險(xiǎn),如何化解債務(wù)風(fēng)險(xiǎn),如何通過會(huì)計(jì)監(jiān)管對(duì)地方債務(wù)進(jìn)行高效的監(jiān)管,是目前亟待解決的問題,已成為會(huì)計(jì)理論界和實(shí)務(wù)界研究的熱點(diǎn)。 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(duì)我國(guó)地方政府債務(wù)會(huì)計(jì)監(jiān)管的相關(guān)問題進(jìn)行研究。通過對(duì)地方政府債務(wù)的概念、分類和政府債務(wù)會(huì)計(jì)監(jiān)管的相關(guān)理論的論述,提出當(dāng)前我國(guó)地方政府債務(wù)會(huì)計(jì)監(jiān)管存在的不足。通過借鑒發(fā)達(dá)國(guó)家地方政府債務(wù)會(huì)計(jì)監(jiān)管的經(jīng)驗(yàn)及對(duì)債務(wù)監(jiān)管的適度性分析,提出了完善我國(guó)地方政府債務(wù)會(huì)計(jì)監(jiān)管的若干對(duì)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(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.5;F810.6

【共引文獻(xiàn)】

相關(guān)期刊論文 前1條

1 崔紅霞;;地方政府債務(wù)成因、效應(yīng)及未來發(fā)展[J];西部財(cái)會(huì);2015年02期

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本文編號(hào)：1439395