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在我国的经济改革进一步深化过程中,我国政府债务会计的相关问题不断暴露出来,政府会计提供的政府资产以及政府债务信息是财政风险管理所需信息的重要来源,从我国的实际情况来看,政府债务风险主要是体现在地方政府的债务风险。为能够有效的防范以及化解地方政府债务风险,就需要建立较为完善的地方政府债务管理体系,对地方政府债务风险管理的制度环境以及市场环境进行完善,基于风险管理工作的需要,就需对地方政府债务会计的系统构建全面加强。本文主要就地方政府债务会计系统构建当中的风险管理现状进行详细分析,并结合实际探索有效的防范措施,希望能够通过此次研究对实际起到一定指导作用。
During the process of deepening the economic reform in our country, the related issues of government debt accounting in our country are constantly exposed. The government assets and government debt information provided by government accounting are the important sources of the information needed for fiscal risk management. According to the actual situation of our country, Government debt risk is mainly reflected in the debt risk of local governments. In order to effectively prevent and resolve the local government debt risks, we need to establish a relatively perfect local government debt management system to improve the institutional environment and market environment of local government debt risk management. Based on the needs of risk management work, The systematic construction of government debt accounting has been strengthened. This paper mainly analyzes the current situation of risk management in the construction of local government debt accounting system, and explores effective preventive measures in the light of the actual situation. It is hoped that this study will play a guiding role in practice.