Research On Accounting Information Disclosure Of Government Debt Based On Risk Prevention

The problem of government debt has attracted wide attention from all over the world.Government debt has played an active and positive role in coping with the economic crisis,promoting regional economic development,promoting infrastructure construction and the development of pillar industries.However,due to poor management and other reasons,the amount of government debt in China is accumulating.If it can not be effectively resolved,it is liable to generate debt risk,which has a serious negative impact on the economy and society.In recent years,our country has issued relevant regulations to regulate government borrowing to curb the increase of government debt,and actively carried out the reform of government accounting,introducing accrual basis to calculate and reflect government debt.The disclosure of government debt accounting information is conducive to users who pay attention to government debt information to fully understand the status and risks of government debt,and restrain the government's borrowing behavior,so that government managers can strengthen the management of government debt in order to avoid risks.It helps to reflect the performance of the government's credit level and accountability and reduce the cost of government financing.Therefore,under the situation of the aggravation of government debt risk in our country,it is time to study the disclosure of government debt accounting information.This paper collects relevant data on government debt from government websites by studying the document on government debt risk and disclosure of government debt information at home and abroad.On the basis of a brief analysis of the government debt risk in China by selecting three basic indicators: government liability rate,debt rate and deficit rate,and combining with the documents on government debt management and government accounting system reform issued by the government in recent years,this paper studies the present situation of government debt accounting information disclosure.In this process,we find the problems existing in the disclosure of government debt accounting information and analyze the reasons.Then,on the basis of studying the contents of government debt disclosure in government financial reports of the United States and New Zealand,we can learn from their experiences.This paper puts forward suggestions on the disclosure of government debt accounting information from two aspects: improving the quality of disclosure of government debt accounting information internally and improving the relevant supporting measures externally in order to discover the government debt risk in time,and take effective measures to prevent and resolve the risk,and provide some reference for future research.