中文摘要自上世纪九十年代以来，我国预计债务呈逐年上升和扩大的趋势，目前我国大部分企业都存在不同程度的负债。本文针对债务负担沉重、债务风险化解难度最大的预计债务进行研究和分析。庞大的预计债务规模，严重影响了经济的持续健康增长，带来很大的影响和危害。预计债务已经成为威胁我国发展的重大问题，必须尽快着手解决。本文以我国预计债务风险为研究对象，综合分析了预计债务的现状、特点，同时介绍了预计债务的正反两方面的效应。在此基础上，论文对预计债务风险的形成原因进行了剖析，从经济发展水平、政府职能及管理等角度分析了影响预计债务风险的因素。总体说来，形成预计债务的原因错综复杂，而现有的体制和机制的不完善是产生预计债务的根源。论文还构建了预计债务风险评价模型，就预计债务风险管理进行了探讨。就如何防范和化解预计债务风险，本文主要从财政体制改革、政府职能转变和债务风险管理的角度提出了相关的政策建议，重点是完善我国公共财政体制，推进预计财政体制改革，同时加强对预计债务风险的管理。关键字：预计会计；问题研究；企业会计AbstractSincethe1990s,Chinesedebtisexpectedtoshowascendantandexpandtrend,ourcountry'satpresentmostenterpriseshavedifferentlevelsofdebt.Thisarticleinviewofthedebtburdenisheavydebtriskdissolves,themostdifficultdebtisexpectedtostudyandanalysis.Thehugedebtisexpectedtoscale,seriousimpactontheeconomicsustainablegrowth,greateffectandharm.Debtisexpectedtohavebecomemajorproblemsinourcountry'sdevelopmentthreat,mustbeaddressedassoonaspossible.ThispaperisexpectedtodebtriskinChinaastheresearchobject,thecomprehensiveanalysisofthepresentsituation,thecharacteristicisexpectedtodebt,andintroducedthedebtisexpectedtoboththepositiveandnegativesideeffects.Onthisbasis,thepaperisexpectedtocauseofformationofthedebtriskandanalyzedfromtheeconomicdevelopmentlevel,thefunctionsofthegovernmentandmanagementtoanalyzetheinfluenceofthefactorsareexpectedtodebtrisk.Overall,theformationofcomplicateddebtisexpectedtocause,andtheexistingsystemandmechanismimperfectisexpectedtoproducetherootofthedebt.Thispaperconstructsthedebtisexpectedtoriskassessmentmodel,itisexpectedtodebtriskmanagementisdiscussed.Howtopreventanddissolvetheexpecteddebtrisk,thisarticlemainlyfromthefinancialsystemreformandthetransformationofgovernmentfunctionsanddebtriskmanagementpointofviewputforwardrelevantpolicyrecommendations,thekeyistoperfectourcountry'spublicfinancialsystem,topromotethereformofpublicfinancesystemisexpectedto,andtostrengthenthemanagementofthedebtisexpectedtorisk.目录中文摘要................................................................................................................IAbstract.................................................................................................................II一、绪论...............................................................................................................1（一）研究内容.............................................................................................1（二）研究意义.............................................................................................1二、预计负债的相关理论分析...........................................................................2（一）概念及分类.........................................................................................2（二）预计负债的会计与税务处理.............................................................3（三）预计负债确认的相关规定.................................................................3三．预计负债存在的...
