“大会计”与地方政府性债务治理:作用机理与分析框架  

The General Accounting and the Local Government Debt Governance:Mechanism and Analysis Framework

作　　者：杨兴龙[1] 杨晶[1] 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400050

出　　处：《会计与经济研究》2014年第6期27-35,共9页Accounting and Economics Research

基　　金：国家社会科学基金规划项目(09BJY012);教育部人文社会科学研究规划基金项目(09XJA790022);重庆市教育委员会人文社会科学研究重点项目(14SKK02)

摘　　要：地方政府性债务风险已超出常规财政和经济问题的范畴而上升至国家治理的层面,成为当前全面深化改革的一个突破口。基于会计管理的本质提出"大会计"概念,对"大会计"服务国家治理的作用机理进行了初步论证;借助"大会计"分析框架,从财政和预算管理、绩效考核、政府会计、内部控制和国家审计等视角对地方政府性债务风险的成因和治理问题进行梳理。研究发现:作为一种技术性治理手段的"大会计"在地方政府性债务治理中发挥着不可替代的重要作用,预算管理、绩效评估、政府会计、内部控制和国家审计之间需要良性互动、有序推进。Local government debt risk has gone beyond the scope of conventional financial and economic problems,reached the scope of country-level of governance,and become a key problem in the current deepening process of reform.Based on the nature of accounting management,the concept of the general accounting has been raised and the mechanism that the general accounting serves for national governance has been preliminarily assessed.Under the framework of the general accounting,we analyze the causes and governance issues of local government debt risk from the perspectives of financial and budget management,performance appraisal,government accounting,internal control and the state audit.Our research finds that as a technical means of governance,the general accounting plays an irreplaceable role in the local government debt governance, and the role is enhanced when there are positive interactions among budget management, performance appraisal,government accounting,internal control and the state audit.

关 键 词：会计管理 大会计 地方政府性债务 国家治理 

分 类 号：F234.3[经济管理—会计学]