政府负债风险控制：影响政府会计改革的重要因素

政府会计与政府负债风险控制有着密不可分的关系。政府负债风险控制目标实现的关键取决于政府会计所提供的政府负债信息的质量。本文从政府负债风险控制的角度,以政府会计提供政府负债风险控制所需信息为出发点,分析了政府负债风险控制对提供政府负债信息栽体的政府财务报告和决定政府负债信息质量的政府会计基础的影响。

The Government Debt Risk Control: the Important Factor Affected Government Accounting Reform

There is closely relation between government accounting and government debt risk control.Realizing the goal of government debt risk control depends on the quality of government debt information that the government accounting offered.On the basis of the government debt risk control,from the government accounting offering information,the article analyses the influence on the government financial report of the government debt information offered and the government accounting basis deciding to the quality of government debt information.