摘要
政府负债风险控制的关键因素是信息。由于政府会计提供的信息是政府负债风险控制所需的最基础和最重要的信息,因此,政府会计成为政府负债风险控制最基础的技术和最重要的工具。本文从政府负债风险控制的角度,在分析政府会计本身所固有的风险控制功能的基础上,分析了政府会计不仅有利于政府负债风险控制最佳时机的把握,而且有利于提高政府负债风险控制决策效果。
The key factor in government debt risk control is information. Since government accounting offers the most basic and most important information, the government accounting becomes the most basic technology and the most important tool in the course of government debt risk control. On the basis of government debt risk control, based on the analysis on the inherent function of the government accounting, the article conclude that it is important for using government accounting in taking the best opportunity of government debt risk control and promoting the effect of government debt risk control.
出处
《中央财经大学学报》
CSSCI
北大核心
2007年第2期80-84,共5页
Journal of Central University of Finance & Economics
关键词
政府负债风险
政府负债风险控制
政府会计
Government debt risk Government debt risk control Government accounting
