基于债务风险的政府或有负债会计信息披露：国际经验与中国现实  

Accounting Information Disclosure of Government Contingent Liability Based on Debt Risks: International Experience and the Reality of China

作　　者：马蔡琛[1] 尚妍[1] 

机构地区：[1]南开大学经济学院,天津300071

出　　处：《南京审计大学学报》2016年第5期104-112,共9页Journal of Nanjing Audit University

基　　金：国家社会科学基金重大项目(12&ZD198);南开大学百名青年学科带头人培养计划资助项目

摘　　要：或有负债可能引发的债务风险是导致政府财政危机的重要因素。当前我国的政府会计及报告体系未能有效地规范或有负债的信息披露,尤其在政府或有负债的确认、计量和报告上,存在着诸多管理真空。借鉴国际经验,需要从以下方面规范政府或有负债的会计信息披露:依据或有事项的发生可能性、事项性质、能否可靠计量等因素进行分类报告;在负债确认后加以持续关注;结合财务核算能力,对计量方法和报告方式做出具体规定;逐步完善政府会计基础向权责发生制转变;推进将或有负债纳入全口径预算管理。The debt risk caused by contingent liability is an important factor leading to governments’ debt crisis. The current governmental accounting and reporting system fails to regulate the disclosure of contingent liability. Especially there are a lot of governance vacuums in the confirmation, measurement and reporting of government’s contingent liability. Learning from inter-national experience, we should regulate the accounting information disclosure of government’s contingent liability from the fol-lowing aspects： reporting in different classifications based on the possibilities and properties of contingencies, as well as whether they can be measured reliably or not ; keeping attention after the liability is recognized ; making specific provisions for methods of measurement and reporting based on financial accounting capacity; gradually improving the government accounting basis into accrual basis; bringing contingent liability into full-covered budget management.

关 键 词：政府或有负债 政府会计 会计信息披露 债务风险 政府预算 债务危机 贷款担保 政府债务审计 财政透明度 

分 类 号：F235.1[经济管理—会计学]