地方政府,公债,资本预算,会计主体,应计制,我国地方政府公债的会计理由探讨
我国地方政府公债的会计理由探讨
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我国地方政府公债的会计理由探讨

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  • 地方政府,公债,资本预算,会计主体,应计制,
    正文开始
    举债权是分税制财政体制中地方政府财权的重要组成部分,赋予我国地方政府举债权,既是财政体制革新的必定方向,也是解决地方政府财政困难,避开隐性负债带来财政风险的必定选择,具有理论和现实的双重意 义。国外地方政府公债管理给我们提供了有益的经验,使我们可以在我国地方公债的发行设计、举债之法律与政策规范及举债的监管等方面来预研我国地方政府举债的基本框架。对于地方政府公债的管理,我们应当结合我国国情,根据现有政府预算和会计体系,革新创新,形成我国的债务管理会计体系。地方政府债务资金作为政府财政收入,政府应当树立正确的理财观,要做到宏观管住,微观管好。不仅要从宏观上规划政府债务的规模和结构,而且要从微观上构建完善的债务管理机制,要有能力把债务资金合理、高效、透明的运用到相关项目中,为地方政府解除《预算法》对债务的限制创造条件。本文在地方政府举债合法化的基础上,从微观角度,构建一级政府公债的会计管理体系,包括地方政府公债的预算管理、会计核算、信息披露和制度制约四个方面。公债的会计管理体系以公债资金投资项目的管理为核心,预算策略与会计核算策略有机结合,全面披露公债财务信息。本文分为五个部分:第一部分,介绍了国内外关于地方政府公债不足研究综述,并从地方政府发行公债的理论依据、现实需求以及国外经验借鉴三个方面充分论述了我国地方政府举债的合理性和必要性,为全文写作提出前提;并设定了地方政府发行公债的主体资格、公债资金使用方向以及公债发行的方式,作为地方公债制度的基础内容。第二部分,地方政府公债的预算管理中,主要针对政府投资项目,引入资本预算的形式,对整个项目运行过程中的资金收入和支出做长期规划,合理确定公债发行规模,并且在资本预算中采用绩效预算的策略,编制项目预算,保障债务资金的合理高效支配。同时,在政府总预算层面上,编制当期收支预算。第三部分,地方政府公债的会计核算中,结合公债资金使用的特点,提出了项目主体模式,并且引入应计制,对项目层面债务资金的使用做全面的核算,并计量项目成本;对总预算层面债务也采用应计制,全面揭露债务规模,使隐性债务透明化。第四部分,地方政府公债的信息披露中,以公债投资项目为核心,对项目的资本预算和项目为主体的会计核算过程中产生的相关预算和会计信息应予以全面披露。公债的收支全过程以及项目资金的使用及效果是会计信息披露的主要内容。公债信息的披露体系形成了“类金字塔”模式。第五部分,我国地方政府公债管理制度制约包括了:决策制度——治理结构的完善;资金管理制度——政府采购和国库集中收付;内部制约制度——预算管理制度、财务制约制度、风险管理制度等。制度制约是地方政府公债微观管理的保障,是实现地方政府公债透明化管理的必要制度设计。

    【Abstract】WwW.zIdiR.coM The right of raising loan is an important part that belongs to financial power of local government in the separating-taxation.Local governments gain the right of raising loan,which is not only the infallible direction of fiscal system reform ,but also the necessary option of solving the fiscal difficulty of local governments and avioding the fiscal risk because of the implicit liabilities.It is significant both in theory and reality.By introducing credit management of overseas local Bonds, the article predicts the frame of raising loan in our local governments.For the management of local government’s public debt, we should be combined with China’s national conditions, under the existing government budget and accounting system, reform and innovation, then form a debt management accounting system. As government revenue, the government should establish a correct concept of financial management, in order to manage the local government debt funds well whether in micro or macro perspective angle. Not only to plan the size and structure of the debt, but also require the ability to use the debt capital to the application of the relevant projects reasonablly, efficiently and transparently, which need to build a complete accounting management system.In this paper, the local government borrowing on the basis of the legalization, from the perspective of microeconomic point of view, constructing a government bonds accounting management system, including local government bonds budget management, accounting, information disclosure and control system. Treasuries accounting management system as the core to the management of Bond funds for investment projects, combines with the budget methodology and accounting methods, discloses the financial information comprehensively.This paper is divided into five parts:The first part is the introductions on domestic and international studies on the issues of local government bonds, and from three aspects as the theoretical basis of issuing local government bonds, practical needs and the use of the references to the foreign Experience, discuss the rationality and necessity of the local government bonds, as the premise for the full text. And the contents of the system elements include the main qualification of the local governments issuance bonds, the direction of bond funds, and the use of the form of issuing bonds.The second part, in the management of the budget , operating income and expenditure of funds to do long-term planning the local government bonds, mainly for government investment projects. Rationally determine the size of bond issue, and in the capital budget adopt performance budgeting method, prepare the project budgets and protect the debt funds rationally and efficiently disposal. At the same time, in the total government budget level, prepare the current budget.The third part, the local government bonds accounting in conjunction with the use of the characteristics of bond funds, propose the main mode of the projects, and introduce the accrual basis, make out comprehensive accounting to the use of the project level debt capital, and meter the cost of the project; to the overall Budget debt levels also adopt the accrual system, expose the scale of debt in the total budget debt level, make the hidden debts transparently.The forth part, the local government bonds in the disclosure of information at the core of the project’s capital budget and project accounting for the main course of the relevant accounting information should be full disclosure. Treasury’s revenue and expenditure, as well as the entire process of project funds for the use and effects of accounting information is the main content of the disclosure. Bond information disclosure system formed a "pyramid" model.The fifth part, China’s local governments control public debt management system including: a decision-making system - improve the management structure, the funds management system - government procurement and centralized treasury receipt and payment; internal control system - the system of budget management, financial control, risk management systems and also. Control system of local government bonds is the protection of micro-management, local government bonds is to achieve the necessary transparency in the management of the system design.

    【关键词】 地方政府; 公债; 资本预算; 会计主体; 应计制;
    【Key words】 local government; public debt; capital budget; accounting entity; accrual basis;
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