Research on Government Accounting Reform and Innovation from Perspective of Prevention and Control of Government Debt Risks

DOI

10.2991/aebmr.k.191217.051How to use a DOI?

Keywords

Government debt risk, Government accounting reform, Accrual basis

Abstract

The financial crisis in 2008 caused the global economic recession, and many countries faced government debt problems. Subsequently, Iceland, Greece and other sovereign countries faced “national bankruptcy”, and sovereign debt risks spread rapidly. In order to cope with government debt risks, many countries reformed government accounting. The economic crisis has also exerted a huge impact on China. In order to cope with this, the government has taken measures such as increasing government investment, but it has brought about a series of problems such as the sharp increase of local government debt. The intensification of government debt risk has promoted the government accounting reform in China. This paper studies the current situation of government accounting reform under the prevention and control of government debt risk, the existing problems at the present stage, and the causes of the problems, and then puts forward the opinions and Suggestions on the reform and innovation of government accounting.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhang Kai
PY  - 2019
DA  - 2019/12/20
TI  - Research on Government Accounting Reform and Innovation from Perspective of Prevention and Control of Government Debt Risks
BT  - Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019)
PB  - Atlantis Press
SP  - 276
EP  - 282
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191217.051
DO  - 10.2991/aebmr.k.191217.051
ID  - Kai2019
ER  -