我国地方政府承债主体和会计核算主体的错位与解决  

The Dislocation and Solution of the Debt Subjects and Accounting Subjects of the Local Government in China

作　　者：姜宏青[1] 于红 张艳慧 Jiang Hongqing

机构地区：[1]中国海洋大学管理学院,266100 [2]山东大学(威海)商学院,264209

出　　处：《会计研究》2018年第9期25-30,共6页Accounting Research

基　　金：财政部全国会计科研课题"政府性债务会计确认;计量和报告及风险管理问题研究"(2015KJB011)的阶段成果

摘　　要：我国政府权责发生制的会计改革要求全面核算地方政府债务信息,通过《政府会计准则》规范了以部门主体为核心的政府债务的确认、计量和报告,但是我国地方政府存在着债务资金承债主体和运营核算主体错位问题。依据公债理论和《预算法》对政府举债的基本限定,结合我国地方政府财政管理体制和地方政府治理目标,我国应该拓展政府会计核算主体,分别按照部门主体、项目主体和基金主体归集债务信息,并在个别主体的财务报告的基础上建立地方政府的独立债务报告制度。其目标在于全流程反映地方政府债务资金的来龙去脉,将政府债务的承债主体、核算主体和报告主体予以协调,有效形成地方政府债务总额和结构信息,有效防范债务风险,契合地方政府治理框架内的信息需求。The government accrual accounting system reform requires a comprehensive accounting of local government debt information. The require- ments of the confirmation, measurement and reporting of government debt with the department subject as the core are regulated by the 〈Government Ac- counting Standards〉. However, the dislocation problem between the subject of debt funds and operation accounting is existed. Based on theory of public debt and limitation of debt capital from the 〈Budget Law〉, and according to the concept of power and responsibility of government accounting reform, fur- thermore, combined with the financial nianagement system of Chinese local government and the governance goals of local government, we should expand government accounting subjects, collect debt information in accordance with department subjects, project subjects and fund subjects respectively, and es- tablish an independent debt reporting system for local governments on the basis of financial reports of individual subjects. The goal is about to reflect the or- igin and development of local government debt funds in the whole process, coordinate the debt subject, accounting subject and reporting subject of govern- ment debt, effectively form local government debt amount and structure information and prevent debt risks, and fit the information needs of the framework of governance within the local government.

关 键 词：地方政府债务 会计主体 独立报告 

分 类 号：F812.5[经济管理—财政学]