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政府负债会计的产生与发展源于公共债务受托责任的需求。从委托代理、公共管理、战略管理和公共选择多视角考察公共债务受托责任及其会计需求,结合我国会计环境分析,建议构建“控制核心,兼顾管理、战略和报告”功能取向下的政府负债会计改革模式,以满足政府预算管理、绩效管理和风险管理的债务信息诉求。
The emergence and development of government debt accounting originated from the demand of the responsibility of public debt. From the perspectives of principal-agent, public management, strategic management and public choice, we study the responsibility of public debts and their accounting needs. Combined with the analysis of China’s accounting environment, it is suggested that the government should be built under the functional orientation of “controlling the core and balancing management, strategy and reporting” Debt accounting reform model to meet the government budget management, performance management and risk management of debt information.