【作者】 张丹丹；

【导师】 孙芳城；

【作者基本信息】 重庆理工大学 ， 会计学， 2010， 硕士

【摘要】 全球金融危机的爆发,西方资本主义国家先后发生主权债务危机,给我国政府敲响了警钟。随着我国经济体制改革的深入,积极财政政策的进一步实施,中央与地方责任和事权划分的不合理,导致地方政府债务规模逐年扩大,以地方政府融资平台为代表的地方政府或有债务的风险逐渐显现,由此造成的财政风险和债务风险不容低估。政府会计能否提供真实完整的地方政府债务信息,关系到地方政府受托责任履行情况的评估,也关系到地方政府防范债务风险对策的制定。但目前我国的政府会计尚不能满足对地方政府或有债务信息的需求,因此有必要在风险管理理论的指导下,对地方政府或有债务会计核算制度进行改革。目前我国对这方面的研究尚不深入,笔者希望通过本文的研究,构建一套能全面反映我国地方政府或有债务规模和风险水平的会计确认、计量、披露框架。本文主要采用规范研究的方法。从会计和风险管理两个维度开展,探讨如何建立以风险管理为导向的地方政府或有债务会计核算体系。首先从国内外研究现状进行综述,揭示研究地方政府或有债务问题的必要性;接着讨论了地方政府或有债务风险防范的理论基础,为构建会计核算体系提供理论依据。在此基础上,本文将会计核算流程与风险管理流程相结合,分别从地方政府或有债务会计核算的确认与风险识别、计量与风险评级、披露与风险应对三方面来进行探讨,实现了风险管理思想与地方政府或有债务会计核算体系的融合,完成第一轮的会计循环。进而,通过“风险监察”程序,对地方政府或有债务风险项目进行后续跟踪,判断其是否需要进行后续确认等事宜,进入下一轮的会计循环,以此形成了一套以风险管理为导向的、行之有效、动态监控的地方政府或有债务会计核算体系。最后,提出研究结论和政策建议,并分析研究的贡献和不足。本文的贡献主要体现为理论部分创新。具体表现在对地方政府或有债务研究时,通过将风险管理流程和会计核算环节相融合,把游离于预算之外的地方政府或有债务项目纳入政府会计的核算范围,以实现对潜藏的地方政府或有债务风险的揭示和披露,为地方政府在相关或有事项发生前规避或有债务风险提供决策支持,维护地方的财政安全。更多还原

【Abstract】 With the eruption of global financial crisis, sovereignty debt crisis successively occurred to western capitalist countries, which gave our government a wake-up call. As Chinese economic system reform goes further and positive fiscal policy continues to be implemented, the unreasonable division of power and responsibility between central and local government has enlarged the local government debt scale year by year. Besides, the contingent liability risks of local government appear, such as local government financing platform’s risk. The fiscal risk caused by this situation can not be underestimated. Whether government accounting can provide real and complete debt information of local government not only affects the evaluation of the accountability about local government performance, but also affects the policy making to prevent fiscal risk. However, so far, the government accounting of our country is unable to satisfy the need of relevant information on local government contingent liability. Therefore, it is necessary to reform local government debt accounting system under the guidance of risk management theory. At present, the researches in this field are not further enough, so the author tries to establish a framework which includes accounting recognition, measurement and disclosure to reflect in an overall way the scale and risk level of local government contingent liability.The author mainly uses the normative research to explore this issue. The research is developed from two aspects, accounting and risk management to discuss how to build a local government contingent liability accounting system guided by risk management. Firstly, the author begins with current research at home and abroad to analyze the necessity of local government contingent liability research. Secondly, the author discusses several relevant theoretical basis of local government contingent liability which supplies a foundation for constructing the accounting. Based on the above, the author combines accounting process with risk management process to carry on a discussion from three aspects, accounting recognition and risk identification, accounting measurement and risk rating, accounting information disclosure and risk response. Thus, the thesis realizes the combination of risk management idea and local government contingent liability system to complete the first round of accounting circulation. Then, the thesis continues to follow the local government contingent debt risk project through the procedure of“Risk Supervision” to justify whether the project needs confirmation, etc. Thus, the thesis enters the next round of accounting circulation to form an effective and dynamic accounting system of local government contingent liability under the guidance of risk management theory. Finally, the research draws the conclusion and policy suggestion, and also analyses the contribution and shortcomings of the thesis.The main contribution of this thesis lies in theory innovation. The theory innovation is specifically reflected in the combination of the process of risk management and accounting when analyzing the local government contingent liability research. It brings in local government contingent liability project free from the budget into government accounting to reveal the potential local government contingent debt risk. It also provides decision support for local government before something relevant or contingencies occurs to evade the possible risks and maintain the local financial security.更多还原