借助会计核算理性分析政府或有负债

政府或有负债的大量形成,会加大各级财政的负担,影响国民经济运行的稳定性和财政发展的可持续性。因此借鉴会计核算,尽可能的量化政府或有负债的规模和转化的政府直接支出责任,有助于我们正确地了解、评价和及时地防范或有负债可能引致的财政风险。

Rational Analysis on Governmental Contingent Liabilities by Accounting Means

The large-scale presence of governmental contingent liabilities may place great burden on public finance at different levels,and also do harm to the stability of national economy as well as the sustainability of fiscal development.So in the process of identifying,evaluating and guarding against such fiscal risks possibly caused by the governmental contingent liabilities,it is helpful to quantify the scale of them and the corresponding responsibility of governmental direct expenditure converted from them by accounting means.