| 摘要Abstract | 雖然日本政府債務餘額及比率較世界各國高出甚多，但為博得國民對國債發 行政策的支持，日本財務省由公共債務之揭露、債務結構控管與調整等，建構了完 善的債務管理制度，堪稱世界各國中較為完整先進者之一。基於不同之目的，日本 政府對「公共債務」有四種不同定義。第一、基於政府財政負擔觀點，公布「長期 債務餘額」。第二、基於國庫整體融資活動觀點，公布「國債、政府短期證券、借 款及保證債務餘額」。第三、參採商業會計原則觀點，公布「國家財務書表」。第 四、基於國際比較基礎觀點，公布「一般政府金融性資產與負債」。臺灣對上述第 一、第二種定義之公共債務已有揭露。基於財政透明化、國際比較基礎，臺灣宜儘 速公布「中央政府合併資產負債表」、「一般政府金融性資產與負債」。The Japanese government is seeking support for its debt issuance policy, despite having one of the highest ratios of outstanding government debt to GDP in the world. Japan’s Ministry of Finance has established a comprehensive debt management system, one of the most advanced systems in the world, that involves public debt disclosure, as well as the control and adjustment of debt structure. Accordingly, the Japanese government has disclosed four definitions for the public debt. The first is public disclosure of the “long term debt outstanding” from the perspective of fiscal management. The second is the “outstanding Japanese Government Bonds, financing bills, borrowings and government-guaranteed debt” from the perspective of financing government activities. The third is the “balance sheet of the Japanese government” from the perspective of corporate accounting method. The last is announcing the “financial assets and liabilities of the general government based on System of National Account (SNA)” from the perspective of the basis for cross-national comparisons. The government of Taiwan has disclosed public debt in the first and second definitions mentioned above; however, disclosure could be improved by announcing the “a consolidated balance sheet of the central government” and the “financial assets and liabilities of the general government”, in order to promote financial transparency and provide a basis for cross-national comparisons. |