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历经四次审议,十二届全国人大常委会第十次会议表决通过了全国人大常委会关于修改《预算法》的决定,将于2015年1月1日起施行。修改后的《预算法》中一大亮点是给地方政府债券开了正门,这对于地方债的管理无疑是一个具有里程碑意义的突破。从财务信息披露的角度来看,地方政府债券的开闸带来的结果是机遇与挑战并存,一方面可以提高信息披露的主动性和公开性;另一方面,对于信息披露的难度也会增强,甚至可能陷入恶性循环。
After four deliberations, the 10th Session of the 12th NPC Standing Committee passed the decision of the Standing Committee of the National People’s Congress on amending the “Budget Law” and will come into force on January 1, 2015. A major highlight of the revised Budget Law is the opening of the front door to local government bonds. This is undoubtedly a landmark breakthrough in the management of local government bonds. From the perspective of financial information disclosure, the result of the gatekeep of local government bonds is that both opportunities and challenges coexist. On the one hand, it can enhance the initiative and openness of information disclosure. On the other hand, the disclosure of local government bonds will also be more difficult , May even fall into a vicious circle.