| 扩大财政负债核算范围防范财政负债风险 |
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| 引用本文： | 张宇.扩大财政负债核算范围防范财政负债风险[J].平原大学学报,2007,24(5):12-14. |
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| 作者姓名： | 张宇 |
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| 作者单位： | 平原大学,经济技术管理学院,河南,新乡453003 |
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| 摘 要： | 产生财政风险的原因有多种,防范财政风险的方法也有多种。从会计核算的角度来看,防范财政负债风险首先应在现有负债核算基础上,扩大财政负债核算范围,真实地反映政府的负债状况,合理地制定偿还计划,以防范财政负债风险。
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| 关 键 词： | 财政 负债 风险 |
| 文章编号： | 1008-3944（2007）05-0012-03 |
| 修稿时间： | 2007-06-25 |
Enlarging the Financial Liability Accounting Scope, Guarding against the Financial Liability Risks |
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| ZHANG Yu.Enlarging the Financial Liability Accounting Scope, Guarding against the Financial Liability Risks[J].Journal of Pingyuan University,2007,24(5):12-14. |
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| Authors: | ZHANG Yu |
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| Institution: | Economic and Management College, Pingyuan University, Xinxiang , Henan 453003, China |
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| Abstract: | The reasons which produce the financial risks are various,while the methods of guarding against them are various too.From the angle of accounting,to guarding against the financial liability risks we should first enlarge the financial liability accounting scope on the existing liability accounting foundation,truly reflect the liability condition of the government,reasonably establish the pay back plans,in order to guard against the financial liability risks. |
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| Keywords: | finance liability risk |
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