CAJ | 학술논문

现行总预算会计规定的地方政府债务核算办法，存在着债务不能确认、收入与负债概念模糊、夸大政府权益等弊端，致使有关地方政府债务方面的会计信息很不完整，地方政府账面净资产虚增，不利于财政风险的防范和管理。为此，本文建议分两步改革地方政府债务核算办法。第一步是在现行法规、制度约束条件下，通过运用双分录原理、采取净资产调整法的微小变革，同时记录地方政府债务和债务预算收支，以满足现阶段核算需要；第二步是在预算法律、法规等政府会计环境发生改变后，引入权责发生制，采用“双计量基础”对地方政府债务的会计核算办法进行必要的改革，以全面、准确地记录和披露各级地方政府的财务状况，为有关方面提供真实可靠的会计信息。
현행총예산회계규정적지방정부채무핵산판법，존재착채무불능학인、수입여부채개념모호、과대정부권익등폐단，치사유관지방정부채무방면적회계신식흔불완정，지방정부장면정자산허증，불리우재정풍험적방범화관리。위차，본문건의분량보개혁지방정부채무핵산판법。제일보시재현행법규、제도약속조건하，통과운용쌍분록원리、채취정자산조정법적미소변혁，동시기록지방정부채무화채무예산수지，이만족현계단핵산수요；제이보시재예산법률、법규등정부회계배경발생개변후，인입권책발생제，채용“쌍계량기출”대지방정부채무적회계핵산판법진행필요적개혁，이전면、준학지기록화피로각급지방정부적재무상황，위유관방면제공진실가고적회계신식。
According to the existing budget law, the Chinese local government＇s account focuses on the budget revenues and ex- penditure, but pay no more attention to the local debt, thus the financial information of local debt is incomplete. In this view, the paper suggests that government should take two steps to correct the accounting methods. First, subject to the budget institutions and policies, it is not to change the basis of accounting, and take same technologic reforms to record and reveal the information of local government＇s debt. Second, in the long term, the principle of accrual should be introduced, thus to record and reveal the information of local government＇s debt in a more accurate and complete way.