| 政府或有负债:隐匿性财政风险解析 |
| |
| 引用本文： | 刘尚希,郭鸿勋,郭煜晓. 政府或有负债:隐匿性财政风险解析[J]. 中央财经大学学报, 2003, 0(5): 7-12 |
| |
| 作者姓名： | 刘尚希 郭鸿勋 郭煜晓 |
| |
| 作者单位： | 财政部财政科学研究所北京100036 |
| |
| 摘 要： | 近年来，世界银行专家Brixi对政府或有负债进行了大量研究，并研究了应对由此产生的财政风险的方法。我国一些学者也进行了这方面的研究，本文试图从理论与实践的结合上对政府或有负债的一些基本理论问题进行探讨，在此基础上对我国政府的或有负债做了初步的分析，并提出了相应的一些对策。
|
| 关 键 词： | 或有债务 政府 财政风险 隐匿性财政风险 会计学 经济学 |
| 文章编号： | 1000-1549(2003)05-0007-06 |
Goverment Contingency Analyss on Latent Fiscal Risks |
| |
| LIU Shang-xi GUO Hong-xun GUO Yu-xiao. Goverment Contingency Analyss on Latent Fiscal Risks[J]. Journal of Central University of Finance & Economics, 2003, 0(5): 7-12 |
| |
| Authors: | LIU Shang-xi GUO Hong-xun GUO Yu-xiao |
| |
| Affiliation: | LIU Shang-xi GUO Hong-xun GUO Yu-xiao |
| |
| Abstract: | In recent years, World bank experts have made a lot of research on government contingency ane response measures fiscal risks. Domestic scholars have also made some research on this aspect. This paper try to make discussion on some basic questions of government contingency form theoretical and practical points. Based on these, we made a preliminary analysis on government contingency and put forward relevant countermeasures. |
| |
| Keywords: | Government contingency Government Fiscal risks |
| 本文献已被 CNKI 维普 等数据库收录！ |
