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 .”
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.
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.