Local Government Debt Risk Management Under The Perspective Of Government Accounting Reform Innovation Research

At the beginning of the 21 st century,the part of the European debt crisis,the relevant national authorities have been unable to bear the huge government debt,default phenomenon appeared,it also brought a warning to China.In addition,the impact of the financial crisis to our country in 2008,local governments are under pressure in violation of the borrowing to raise funds through various channels,which can lead to debt risk further expanding and spreading.The current government accounting can not fully meet the needs of local government debt management,unable to predict the risk of local government debt in a timely manner.For these reasons,this paper,an effective evaluation of local government debt risk in our country,set up risk assessment system,then the present situation,reform and innovation of the government accounting and the necessity of the reform of government accounting innovation carried on the thorough analysis and summary,and systematically puts forward related Suggestions.This article is divided into six chapters altogether.The first chapter is introduction,introduces the research background,research purpose,research significance,research status at home and abroad and the innovation points,deficiency,etc.The second chapter on government debt,government accounting,risk management and related theory to carry on the detailed instructions,to later the government accounting reform and innovation of research provides the basis.The third chapter according to the local government debt audit results released by the national audit office,expounds the problems existing in the local government debt,such as large size and fast growth,complex,and then set up traffic evaluation system,on the basis of the risk index,for later government accounting innovation.The fourth chapter first concrete analysis the current problems existing in the accounting and governmental accounting system,and thenanalyze the government accounting basis of reform,namely by the cash basis to accrual accounting,it is a gradual process,again based on the traffic system and risk index,government accounting innovation,the risk is divided into four grades,and set up a corresponding risk level account for each level.The fifth chapter,according to the construction of evaluation system of government debt risk of our country and analyses the current situation of the government accounting and the results of the study,local government debt risk management are put forward under the perspective of government accounting reform innovation Suggestions.The sixth chapter summary and prospect,and puts forward research and the prospect of research in the future.