Research On The Government Accounting Reform From The Perspective Of Controlling Governmental Debt Risk

In recent years, the financial crisis and countries economic downturn, and government’s serious debt caused crisis and financial pressure. In 2009, to Greece, Ireland and other countries government bankruptcy as a representative of the sovereign debt crisis spread to many European countries, forcing countries to reform government accounting, in response to governmental debt risk. Our country was affected by the financial crisis in 2008, and issued the 4 trillion government investment plans. To meet the needs of the national investment funds, many governments set up local government financing platform, making the governmental debt risk in our country. At the same time, the national "11th five-year plan" and "twelfth five-year plan" put forward to promote the reform of government accounting, gradually establish a system of government financial report. In 2013, our country issued regulations on the party and government organs to economize against waste also explicitly put forward to promote the reform of government accounting, improving the accounting system. In the 18 th decision in the third plenary session of the national more explicitly proposed to "setting up a comprehensive accrual government financial reporting system".Serious governmental debt risk control booster government accounting reform in our country. In this view, this paper adopts literature induction method and empirical method to study the present situation, problems and the influencing factors of governmental debt risk of government accounting reform in governmental debt risk control. What’s more, the government accounting reform correlation and the relevant suggestions on the reform of government accounting system is studied. The study found that government financial debt pressure, governmental debt accounting information disclosure and government accounting basis factors that affect the risk of governmental debt also boost government accounting reform.This article is divided into six parts. The first part is introduction. It introduces the research background, purpose, significance and research status at home and abroad. The econd part of governmental debt, government accounting, control of governance and public fiduciary duty related theory is defined. The third part, according to the national audit office announced the governmental debt of audit results, current situation and governmental debt present situation and existing problems of our country government accounting. The fourth part, governmental debt pressure, governmental debt accounting information disclosure, government accounting basis, the condition of the rule of law, public supervision and accountability of governmental debt risk of empirical research, the factors which influence the government accounting reform for governmental debt risk prevention and control of the government accounting reform provides a direction. The fifth part, according to the Chinese governmental debt risk and the government accounting status quo and the empirical research results, proposed targeted governmental debt risk prevention and control of the government accounting reform suggestions. The sixth part, the full text is summarized, and future research prospects are put forward.