政府债务统计国际准则比较与借鉴

International Standards for Government Debt Statistics: Comparison and Reference

联合国、国际货币基金组织等国际组织先后制定了一系列统计手册,已初步形成一个有关政府债务统计的国际准则体系架构,具体包括三大类:基础类准则、相关类准则和专门类准则。各个手册侧重点各有不同,互为补充,对政府债务的基本概念、分类框架、核算原则、统计口径和处理方法等提供详细指导与建议,是各国开展政府债务统计的实践指南。与国际统计标准相比,中国政府债务统计起步较晚,尚存诸多不足。中国应充分借鉴政府债务统计的国际准则,尽快建立一套科学高效、适合国情的政府债务统计体系。

International organizations including the United Nations and IMF have drawn up a series of statistical guides or manuals and a basic framework of international standards for government debt statistics has been formed, which can be divided into three categories： basic standards, related standards and specific standards. These guides provide detailed guidelines and suggestions on the basic concepts, classification, accounting rules and statistical methods about the government debt statistics, and have become the important practical guide of the government debt statistics in different countries. Compared with international standards, China＇s government debt statistics still have many deficiencies regarding data sources, statistical indicators and transparency. China should strengthen the study on international standards and establish an effective statistical system for government debt as soon as possible.