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地方政府债务及其风险日益引起社会各界的高度关注。地方政府资产负债表作为总体政府资产负债表的重要组成部分,是反映地方政府拥有的财力和与之对应债务关系的存量报表,完整、清晰的地方政府资产负债表对于当前中国应对地方政府债务风险以及实施财政政策具有重要意义。本文基于现有数据,借鉴国际国内经验,运用估值法编制山东省代表性地市2011-2013年的政府资产负债表。本文的研究认为,总体上看,市级政府的资产负债率、债务负担率、债务率均在可接受范围内,但债务风险存在逐渐扩散的趋势。
Local government debt and its risks are increasingly arousing great concern from all walks of life. Local government balance sheet as the overall government balance sheet is an important part of the local government is to reflect the financial resources and the debt corresponding to the relationship between the stock report, a complete and clear local government balance sheet for the current response to local government debt in China As well as the implementation of fiscal policy is of great significance. Based on the available data and using international and domestic experience for reference, we use the valuation method to prepare the government balance sheet of Shandong Province in 2011-2013. According to the research of this article, the debt-to-liability ratio and debt ratio of the municipal government are generally within the acceptable range, but the debt risk tends to be gradually diffused.