商务部采用新会计准则研究政府债务

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中国’财政部(MOFCOM)正在准备一套新的会计准则,以使政府,特别是地方政府所承担的债务降至最低。

商务部刚刚宣布发行“政府会计准则第X号—债务(征求意见稿)”(政府会计准则第X号-否认(征求意见稿)),目标是“accelerating the establishment of 政府 accounting standards, standardising relevant accounting processes in relation to 政府债务, and raising the quality of accounting information on 政府 .”

财政部还希望标准化政府会计实体债务的范围和类别,以及确认,计算和披露的方法。

据商务部高级官员介绍,“government debt” as described in the new standards refers to first-tier 政府债务, including 政府 bonds issued by financial departments in the name of the 政府 and sums borrowed from overseas 政府 s and international economic organisations, as well as entrusted loans obtained from the higher tier of 政府 .

这位官员说“for some time now, 中国’s 政府债务, and in particular its local 政府债务, has seen continuous growth, with some local 政府 s using financing platforms to raise debt and obtain debt financing beyond the purview of budgets.

“它所包含的潜在风险已成为整个社会关注的焦点。

“商务部在过去的几年中进行了大量工作,以不断完善相关的法律法规体系,建立债务配额管理机制,加强政府债务预算管理,进行风险评估和预警,发行地方政府债券代替累积债务,进行研究。制定应急处置计划,限制违法违规的担保和融资行为。

“[在预防和消除财务风险方面取得了积极成果。”

MOFCOM said that the drafting of the new 政府 accounting standards was based on two primary considerations, the first being to raise the quality of information on 政府债务, and the satisfaction of the practical needs of the users of accounting information.

The second is improving the 政府 accounting standards system, and standardising internal requirements for the accounts processing of 政府债务.

 

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