Research on the Impact of Chinese Government Accounting Reform on Local Government Debt Management

Lili Yin

《International Journal of Social Science and Education Research》 3卷7期 (2020/07) Pp. 67-72

https://doi.org/10.6918/IJOSSER.202007_3(7).0010

摘要

At present, the scale of local government debt in China is constantly expanding and risks are constantly rising, it is imperative to take effective measures to manage government debt and prevent and control debt risks. Government accounting reform is a powerful measure to strengthen the debt management of the local government in China. Based on the difficulties of local government debt management, this paper analyzes the major reforms of Chinese government accounting and analyzes the effects of government accounting reform on local government in terms of information supply, debt disclosure, and risk prevention and control.

關鍵字

Local government ； debt management ； government accounting reform

參考文獻

Information on: http://www.mof.gov.cn

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Yingxin Wu, Bin Heng: The Impact of Chinese Government Accounting Reform on Local Government Debt Management -- DID Model Research Based on Provincial-level Data, Journal of Friends of Accounting, (2019)No. 12, p.41-44.