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次贷危机引发的金融危机愈演愈烈,迅速从局部发展到全球,从发达国家传到新型市场国家和发展中国家,从金融领域扩散到实体经济领域。为了阻止金融危机的继续深化与蔓延,各国政府纷纷出台经济援助与刺激方案,努力恢复经济秩序,重塑市场信心。然而,各国的救市政策与经济刺激方案给政府带来了沉重的财务负担,有些国家或地区政府如冰岛政府、美国的纽约州政府,以及日本的夕张县政府的财政已经濒临破产边缘。因此,如何通过政府会计系统反映金融危机对政府的影响,发挥财务报告的“经济报警器”作用,很值得关注。财政部会计司制度一处以美国为例,撰文分析了不同会计基础对政府财政状况披露结果的影响,现刊载如下,供有关方面研究参考。
The financial crisis triggered by the subprime mortgage crisis intensified rapidly from the local development to the global, from developed countries to new market countries and developing countries, from the financial sector to the real economy. In order to prevent the deepening and spread of the financial crisis, governments of all countries have introduced economic aid and stimulus programs in an effort to restore economic order and reshape market confidence. However, bailout and economic stimulus packages in various countries have imposed a heavy financial burden on the government. Some national and regional governments such as the Icelandic government, the United States’ New York state government and Japan’s Yubari prefectural government have been on the brink of bankruptcy. Therefore, it is noteworthy how to use the government accounting system to reflect the impact of the financial crisis on the government and to play the role of “economic alarm” of financial reporting. An example of the accounting department of the Ministry of Finance is the United States. The author analyzes the impact of different accounting bases on the disclosure results of the government’s fiscal position. The article is published below for reference by relevant parties.