政府财务境况和财政风险：一个分析框架

评估财政风险应从政府拥有的公共资源及政府应承担的公共支出责任和义务2方面入手,从资产负债存量和财政收支流量两个角度来动态地考察。政府财务报告的目标之一是提供财务境况信息,以评估财政风险。利用政府综合年度财务报告所提供的信息来分析和评价财政风险,可提高评估的准确性,并使之制度化和规范化。从政府会计的角度出发,讨论了财务境况的定义和计量,提出了从环境因素、组织因素和财务因素3方面来综合评估财政风险的一个分析框架,并设计了一套财务指标体系用以评估和预警财政风险。

Governmental Financial Condition and Fiscal Risk: an Analytic Framework

Assessing fiscal risk should proceed with two aspects: One is public resource that government possesses; the other is public expenditure responsibility and obligation that government should undertake. Fiscal risk should be assessed dynamically from the view of the deposit of assets and liabilities and from the view of the flux of revenue and expense. One of the aims of government financial reports is to provide information about financial condition, which help to assess fiscal risk. Furthermore, this can contribute to the accuracy, systemization and standardization of assessment. This paper discusses the definition of financial condition from the view of government accounting, then proposes an analytic formwork of assessing fiscal risk from three factors that are the environment factor, the organization factor and the financial factor, finally designs a set of financial indexes to assess and warn fiscal risk.