隐性债务下的政府会计改革探析

Government Accounting Reform Based on Contingent Liabilities

政府是一个公共主体,其职能是化解公共风险,维护公共利益。在我国的预算会计中,隐性债务并未完全得到披露,隐匿着巨大的财政风险。政府会计要提供有用的信息,必须对隐性债务进行核算、披露。

Government is a public body which reduces public risks and protects public interest. In budget accounting of China, contingent liabilities are not all disclosed, concealing enormous financial risks. Government accounting can supply useful information while contingent liabilities must be calculated and disclosed.