摘要
现行总预算会计规定的地方政府债务核算办法,存在着债务不能确认、收入与负债概念模糊、夸大政府权益等弊端,致使有关地方政府债务方面的会计信息很不完整,地方政府账面净资产虚增,不利于财政风险的防范和管理。为此,本文建议分两步改革地方政府债务核算办法。第一步是在现行法规、制度约束条件下,通过运用双分录原理、采取净资产调整法的微小变革,同时记录地方政府债务和债务预算收支,以满足现阶段核算需要;第二步是在预算法律、法规等政府会计环境发生改变后,引入权责发生制,采用"双计量基础"对地方政府债务的会计核算办法进行必要的改革,以全面、准确地记录和披露各级地方政府的财务状况,为有关方面提供真实可靠的会计信息。
According to the existing budget law, the Chinese local government＇s account focuses on the budget revenues and ex- penditure, but pay no more attention to the local debt, thus the financial information of local debt is incomplete. In this view, the paper suggests that government should take two steps to correct the accounting methods. First, subject to the budget institutions and policies, it is not to change the basis of accounting, and take same technologic reforms to record and reveal the information of local government＇s debt. Second, in the long term, the principle of accrual should be introduced, thus to record and reveal the information of local government＇s debt in a more accurate and complete way.
出处
《财经论丛》
CSSCI
北大核心
2012年第5期78-84,共7页
Collected Essays on Finance and Economics
基金
浙江省科技计划重点软科学项目(2011C25072)
关键词
地方政府债务
双分录
净资产调整法
计量基础
local government＇s debt
double accounting entries
net assets adjustment
basis of accounting
