CAJ | 학술논문

地方债务风险管理存在着债务规模大,责任主体不明确,债务管理不规范、效率低,债务信息不全面、不透明和隐蔽性强等问题。政府会计可以为地方债务管理提供信息;政府会计信息是地方债务管理目标得以实现的重要依据;同时,政府会计职能的发挥是地方债务管理的重要内容。为了控制地方债务风险,应该建立独立的政府管理部门,加强地方债务控制;规范信息披露制度,增强地方债务透明度;健全政府财务会计体系,切实保护公众利益;发挥社会审计的监管职能,防范地方债务风险。
지방채무풍험관리존재착채무규모대,책임주체불명학,채무관리불규범、효솔저,채무신식불전면、불투명화은폐성강등문제。정부회계가이위지방채무관리제공신식;정부회계신식시지방채무관리목표득이실현적중요의거;동시,정부회계직능적발휘시지방채무관리적중요내용。위료공제지방채무풍험,응해건립독립적정부관리부문,가강지방채무공제;규범신식피로제도,증강지방채무투명도;건전정부재무회계체계,절실보호공음이익;발휘사회심계적감관직능,방범지방채무풍험。
There are many problems in the management of local debt risk,such as the debt size is so big,the main responsibility is not clear;debt management is not standardized,and its efficiency is low;debt information is not comprehensive,opaque.Government accounting can provide information for local debt management;and the government accounting information is an important basis for local debt management objectives;and government accounting functions play an important content in the local debt management.To control the risk of local debt,we should establish an independent government department to strengthen the control of local debt;standardize information disclosure system,and enhance the transparency of local debt;perfect government financial accounting system to protect the public interest;let social audit play regulatory functions to prevent local debt risk.