Risk Cycle Evaluation Oriented Government Debt Accounting System Under Study

At Present，positive fiscal policy continues to be implemented of our governmentand has rapidly enlarged the government debt scale year by year,the local area debtrisk has emerged. European sovereign debt crisis sounded the alarm and the risk ofgovernment debt cannot be underestimated, face the problem of government debt andthen to find out the scale is the basis for prevention and control of the risk ofgovernment debt. There is a close inherent relationship between governmental debtaccounting and risk evaluation theory. The governmental debt accounting informationrelates to the effect of government debt risk evaluation, and government debt riskassessment of requests for information-driven government debt accounting reform.Inaddition, the Government of the double main identity makes their debt with thecomplexity, transitive, uncertainties and other features. It is of great significance toevaluate the risk in cycle. Therefore, it is necessary to establish a framework whichincludes accounting recognition, measurement, recording and disclosure to reflect inan overall way the scale and risk level of government liability under the guidance ofrisk evaluation in cycle to prevent the debt risks.Along the main line of the research, Firstly, the paper comb and summarizes theresearch of domestic and international situation about the government debts problemat present, then mainly explains the research background and research significance,research ideas and the innovation in the introduction of chapter. And then, the secondchapter discusses several relevant theoretical basis of government liability accountingand evaluation of the risk in cycle which supplies a foundation for constructing theaccounting. The chapter defines the research range and paves the way for later study.Chapter III reveals the focus of our government debt accounting issue that hasseriously hampered the identification and evaluation of the risk of government debtand have ideas for the reform of the government debt accounting; Chapter IV graspingthe overall reforms Guide, build of a government debt accounting system basing onthe risk evaluation perspective to carry on the discussion from these aspects: Arecognition criterion on government debt, government debt accounts, governmentdebt accounting treatment as well as government debt disclosure; On the basis of theanalysis of the ahead chapters, the chapter5put forward "Two-dimensionalcirculation evaluation" to analysis the government debt risk, the view including bothfuzzy comprehensive evaluation and the government balance sheet to formation ofcirculatory system combination of government debt accounting and risk evaluation.Finally, this paper the research draws the conclusion and analyses shortcomings, and also analyses the contribution, then outlook the future research in chapter six.The main results of this study is that the theoretical aspects of innovation. Papercombination both of government accounting debt and government debt risk evaluationto think about the problems of the government debt accounting. Furthermore, thetheory innovation is to put forward "Two-dimensional circulation evaluation" toanalysis the government debt risk, in order to achieve the cycle of the accountingsystem of government debt. It also provides decision support for prevent ofgovernment debt risk.