地方政府性债务治理中的政府会计功能研究
发布时间：2018-08-14 08:49
【摘要】：文章针对我国当前地方政府性债务治理过程中暴露出的会计治理功能的严重缺失这一现象,从地方政府性债务治理对政府会计的需求出发,分析了政府会计对地方政府性债务所具有的信息披露与监督、成本核算与控制、绩效评价与考核等治理功能,进而提出地方政府性债务的合法化、地方政府性债务信息嵌入政府会计体系、加强地方政府性债务的审计与行政和司法监管等有利于政府会计治理功能发挥的建议。
[Abstract]:In view of the serious lack of accounting governance function exposed in the process of local government debt governance in China, this paper starts from the demand of local government debt governance for government accounting. This paper analyzes the governance functions of government accounting on local government debt, such as information disclosure and supervision, cost accounting and control, performance evaluation and appraisal, and then proposes the legalization of local government debt. The information of local government debt is embedded in the government accounting system, and the audit of local government debt and the administrative and judicial supervision are helpful to the function of government accounting governance.
【作者单位】： 浙江农林大学经济管理学院;
【基金】：浙江农林大学科研发展基金项目“我国政府会计改革方式研究”(项目编号:2010FR007)
【分类号】：F810.6
[Abstract]:In view of the serious lack of accounting governance function exposed in the process of local government debt governance in China, this paper starts from the demand of local government debt governance for government accounting. This paper analyzes the governance functions of government accounting on local government debt, such as information disclosure and supervision, cost accounting and control, performance evaluation and appraisal, and then proposes the legalization of local government debt. The information of local government debt is embedded in the government accounting system, and the audit of local government debt and the administrative and judicial supervision are helpful to the function of government accounting governance.
【作者单位】： 浙江农林大学经济管理学院;
【基金】：浙江农林大学科研发展基金项目“我国政府会计改革方式研究”(项目编号:2010FR007)
【分类号】：F810.6
【参考文献】
相关期刊论文 前6条
1 陈劲松;彭珏;石道金;;我国政府会计组成体系构建[J];财会通讯(学术版);2008年04期
2 考燕鸣;王淑梅;马静婷;;地方政府债务绩效考核指标体系构建及评价模型研究[J];当代财经;2009年07期
3 赵利明;吴赢赢;朱仰军;茆英娥;;地方政府债务的会计核算:现实问题与改革思路[J];财经论丛;2012年05期
4 贾璐;;基于风险治理视角的地方政府债务报告模式构建[J];财政监督;2012年01期
5 赵云旗;;地方政府债务研究[J];经济研究参考;2011年38期
6 龚强;王俊;贾s，
本文编号：2182305
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2182305.html
