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文章从政府会计在实践中的发展和相关研究成果出发,分析讨论1991年以来债务和赤字的计量;进而从政府、债务与赤字定义的角度,认为严格规则在限制政府债务和赤字方面能够获得成功,但一部分这种成功是通过粉饰报表或伪造账目来实现。
Based on the development of government accounting in practice and relevant research results, the article analyzes and discusses the measurement of debts and deficits since 1991. From the perspectives of government, debt and deficit definition, the article considers that strict rules can be successful in limiting government debt and deficits , But part of this success is achieved through whitewashing statements or falsifying accounts.