国外财政风险信息披露研究现状及经验总结

Research on Foreign Financial Risk Information Disclosure

对财政风险相关信息进行披露是对财政风险进行有效管理的基础和前提,历次财政危机的爆发也说明了这一点。本文通过对国外相关研究进行回顾,以对国外财政风险信息披露的研究现状进行了解,同时结合我国现状提出经验建议。国外学者很早就注意到世界范围内财政风险信息披露的不足,这种不足导致人们对财政风险认识不准确,增加了危机爆发的可能性,同时学者们也为建立一套能够全面反映财政风险信息核算体系提出了很多建议。这些研究成果和我国现状表明我国在理论研究和相关领域改革中都应该注意财政风险信息披露体系的构建。

It is the basis and premise for the financial risk to carry on the disclosure of related infor- mation of the financial risk, and the outbreak of the financial crisis also illustrates this point. In this pa- per, it goes through the review of the abroad related research, understands the current situation of foreign financial risk information disclosure research, and puts forward suggestions combined with our country＇s current situation. In this paper, we found that foreign scholars had had early paid attention to the disclo- sure of the worldwide financial risk information, this deficiency leads that the awareness of the financial risk is not accurate, which increases the possibility of the crisis out breaking, and scholars also give a lot of suggestions to establish a fully reflect the financial risk accounting information system. The results of these studies and the present situation of our country show that our country should pay attention to the construction of the financial risk information disclosure system in the theoretical research and related fields.