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近年来,政府负债不断扩大了规模,使得政府不得不面临巨大的偿债压力,然而政府的一些盲目的、不科学的举债行为则会诱发大量债务风险,防范财政负债风险迫在眉睫。本文从政府会计制度与政府会计信息披露和财政负债风险防范的关系展开讨论,研究总结了现行政府会计下对负债信息确认计量报告存在的问题,并提出了有关于未来政府会计制度改革的相关对策及建议,以防止可能出现的财政负债风险。
In recent years, the scale of government debt has been constantly expanded, which has forced the government to face huge pressure on debt repayment. However, some government’s blind and unscientific borrowing behavior will induce a large number of debt risks and prevent the risk of financial liabilities imminent. This paper discusses the relationship between the government accounting system and government accounting information disclosure and fiscal liability risk prevention, studies and summarizes the problems existing in the measurement report of debt information confirmation under the current government accounting, and puts forward some relevant countermeasures on the future government accounting system reform And recommendations to prevent possible financial liabilities risk.