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地方政府或有负债是指中央政府以下的各级(省、省辖市、县、乡)地方政府所承担的本级政府的或有负债。相比于政府直接负债,地方政府或有负债由于极大的隐蔽性和不确定性,给财政带来的风险也最大。通过对或有负债进行恰当披露,有利于决策者依据准确的会计信息制定相关决策,还可以增强资源提供者对政府的信任度,使其更乐于向政府纳税、缴费或投资,政府会获得更多的财务资源。
Local government contingent liabilities refer to the contingent liabilities of the local government undertaken by the local governments at all levels below the central government (provinces, prefectures, cities, counties and townships). Compared with the direct government debt, due to the great concealment and uncertainty of the contingent liabilities, the local government also has the greatest financial risk. Proper disclosure of contingent liabilities facilitates decision-makers to make relevant decisions based on accurate accounting information and enhances the confidence of resource providers in the government, making them more willing to pay taxes, pay bills, or invest to the government, and the government can get even more More financial resources.