政府债务统计国际比较研究

International Comparative Study on the Government Debt Statistics

本文对国际组织政府债务统计体系和英、美、加、日、中等国的政府债务统计进行了比较研究,分析不同体系和不同国家在概念、分类、指标、统计准则与口径、数据发布等方面的异同及主要特征。研究认为,中国需进一步建立和完善政府债务统计体系,重点在于:1统一政府债务统计口径;2尽快开展政府净债务统计;3加快编制国家资产负债表;4健全政府债务统计指标体系;5完善政府债务信息公开制度。

This paper intends to investigate the government debt statistics system of international organizations and five representative countries,and the differences among conceptions,classification,indicators and statistical principles are compared. The analysis shows that China should establish an effective framework of government debt statistics and the keys lie in： 1） unifying the government debt statistics in different sectors; 2） conducting the statistics on net government debt;3） preparing and disseminating the national balance sheet; 4） improving the indicator system of government debt statistics;5） strengthening the transparency of government debt.