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社科院研究成果显示 我国政府债务风险总体可控
2017-08-25 03:31:10 中国经济网
经济日报北京8月24日讯 记者曾金华 欧阳优报道:中国社科院财经战略研究院、财政税收研究中心24日发布我国政府资产负债表研究成果显示,我国政府净资产规模巨大,政府总资产完全能够覆盖总负债,政府债务风险总体可控,同时需要注意防范局部风险,警惕累积的债务风险。
据介绍,现代化的财政治理需要有良好的政府综合财务报告体系相配套。政府综合财务报告内容主要包括政府资产负债表、收入费用表等财务报表和报表附注,以及以此为基础进行的综合分析等。无论从应对金融风险的角度,还是从推进财政治理现代化的角度,我国都应构建符合自身特点的政府资产负债表。
2008年国际金融危机爆发后,中国社科院财政税收研究中心即启动了“中国政府资产负债表”项目的研究,研究成果于2014年首次发布,此次为第三次发布。项目组不仅探索设计了我国政府资产负债表的框架体系,还在此基础上试编和分析了我国政府的资产负债表。
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