中国政府负债信息披露:现状、问题与体系构建  

Information Disclosure of China's Government Liabilities:Actuality,Problem and System Construction

作　　者：王芳[1] 谭艳艳[1] 严丽娜[1] 

机构地区：[1]中南财经政法大学政府会计研究所,430073

出　　处：《会计研究》2017年第2期14-23,共10页Accounting Research

基　　金：国家自然科学基金青年项目(71502177);国家自然科学基金面上项目(71572194);财政部全国会计科研课题重点项目(2015KJA006)的资助

摘　　要：近年来,我国地方政府债务风险急剧扩张,严重威胁金融体系的稳健运行和国家财政安全。建立一套完整的政府负债信息披露体系,充分反映地方政府负债信息,是防范和控制政府债务风险的重要机制。本文通过回顾国内外相关文献,总结政府负债信息披露理论和实践的经验与不足,在对当前我国不同来源政府债务统计报表分析和评价的基础上,提出构建政府负债信息披露体系的具体方案,并指出建立政府负债信息披露体系中应注意的问题。In recent years,the rapid expansion of local government debt risk in China is a serious threat for the stable operation of the financial system and national fiscal security. Establishing a complete set of the government liabilities information disclosure system that can fully report the local government liabilities is an important mechanism to prevent and control the government debt risk. By reviewing the domestic and foreign literatures,this paper summarizes the experience and defects in China's government liabilities information disclosure theories and practices. On the basis of analysis and evaluation of the current various government liability statements,this paper puts forward the specific scheme about how to establish the government liabilities information disclosure system and points out the matters needing attention when the government liability information disclosure system is established.

关 键 词：政府负债 信息披露 地方政府 债务风险 

分 类 号：F812.5[经济管理—财政学]