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地方政府债务风险分析地方政府债务风险是地方政府不能偿还到期债务的可能性,这种风险一旦转化为现实,会对社会稳定、经济发展造成难以预料的不利影响,影响地方政府债务风险的几个主要因素:一是缺乏完整透明的地方政府债务信息披露制度,无法掌握债务总体状况。在现行法律的约束下,这些债务均以隐性的方式在企业的账簿上体现,政府会计无法核算这类事项,不能完整地反映政府的收支活动。二是财政管理缺乏完整性,地方政府债
Local government debt risk analysis Local government debt risk is the local government can not repay the debt due, the risk once transformed into reality, social stability, economic development will have unpredictable adverse impact on the local government debt risk a few The main factors: First, the lack of a complete and transparent local government debt disclosure system, unable to grasp the overall debt situation. Under the existing laws, these debts are implicitly reflected in the books of the enterprises. Government accounting can not account for such matters and can not fully reflect the revenue and expenditure activities of the government. Second, the lack of financial management integrity, local government debt