公共部门债务统计

Public Sector Debt Statistics

The course examines coverage and accounting rules for public sector debt, valuation, classification, important methodological issues, and the sources and methods used for compiling the statistics.

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国际货币基金组织
edX
  • 完成时间大约为 6
  • 中级
  • 英语
注:因开课平台的各种因素变化,以上开课日期仅供参考

你将学到什么

Define gross and net debt and explain the basic concepts and accounting principles that apply to compilation of public sector debt statistics.

Classify public sector debt positions according to the Public Sector Debt Statistics Guide classifications.

Apply the general principles to classify an entity in the public sector and in relevant subsectors of the public sector, such as the general government and public corporations.

Report to the IMF and the World Bank quarterly public sector debt statistics covering, at a minimum, the central government.

课程概况

This course, presented by IMF Statistics Department, covers the fundamentals needed to compile and disseminate comprehensive public sector debt statistics (PSDS) that are useful for policy- and decision-makers, as well as other users.

The course introduces the conceptual statistical framework for PSDS—as presented in the Public Sector Debt Statistics: Guide for Compilers and Users—in the context of the government finance statistics (GFS) framework, which is harmonized with other macroeconomic statistical frameworks. Basic concepts, definitions, and classifications are covered, along with the principal accounting rules (including valuation and consolidation) that are relevant for PSDS compilation.

The course discusses the recommended the instrument and institutional coverage for compiling comprehensive, internationally comparable PSDS, and how to record contingent liabilities such as government guarantees. It also deals with the impact on PSDS of some debt-related issues such as debt assumption, debt forgiveness, on-lending, financial leases, and financial bailouts.

Important PSDS compilation considerations—including what PSDS to compile and disseminate—and the IMF’s guidelines and standards on disseminating PSDS are also covered. The course also presents possible uses of PSDS, including debt sustainability analyses (DSA), and fiscal risk and vulnerability analyses.

预备知识

Participants should have a degree in economics or statistics or equivalent experience.

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