地方政府债务与政府会计改革研究-会计学专业论文.docx

I I 摘 要 摘 要 在我国经济持续快速增长的过程中，一种日益突出的现象引起了人们的关注：地方 政府债务违约危机频频出现。地方政府为了发展地方经济、改变城市面貌，通过向银行 借款和发放地方融资债券的方式筹措资金，形成了大量地方政府债务。在保持地方经济 发展的过程中，地方政府债务资金发挥了积极作用，为地方建设做出了巨大贡献。然而， 随着地方政府债务的不断增长，有些地方政府的债务规模已经超出了当地财政的负担能 力，隐藏了巨大的地方财政风险和金融风险。2011年国家审计署发布的第35号公告显示， 截止到2010年底，全国地方政府性债务余额达到了107174.91亿元，债务数额大，风险高， 地方政府债务管理已经成为当前经济工作中的一项重要任务。 地方政府债务信息主要应由政府会计来提供，而中国现行的政府会计在地方政府债 务的核算方面存在着诸多问题，不能为地方政府债务管理提供必要信息，制约了地方政 府债务的管理。因此，地方政府债务现状对中国政府会计体系的改革提出了客观要求。 本文基于上述背景，将地方政府债务问题与政府会计改革结合起来进行研究。在借 鉴美国运用政府会计管理地方政府债务的经验的基础上，提出了我国政府会计体系改革 的可能路径，主要包括构建政府会计体系、建立基金会计模式和建立地方政府债务报告 制度等方面。 关键词 地方政府债务 政府会计 基金会计 预算会计 II II Abstract Abstract With the rapid growth of our economy, a growing phenomenon drew us attention: local government debt default crisis appeared repeatedly. In order to develop local economy and change the appearance of city, local government raised funds by borrowing from bank and issuing local bonds. It formed lots of local government debt. In process of keeping local economic development, funds of local government debt played a positive role and made great contributions to local construction. However, with the constant growth of local government debt, some local government debt scale has exceeded the ability of local finance, which hidden huge fiscal risk and financial risk. The national audit office issued No. 35 announcement in 2011，it shows that by the end of 2010, the local government debt reached as high as 10.717491 trillion yuan. Local government debt management has become an important task in economy. Information of local government debt should be provided mainly by government accounting. But there are many problems about local government debt accounting, it can not provide the required information of local government debt management, and restrict local government debt management in our country. Therefore, the situation of our local government debt objectively asks for reforming our government accounting. Based on the above background, this dissertation researche