纪律与创造力之间的公共债务管理:德国能源绩效合同的核算

Lisa Knoll, K. Senge
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引用次数: 10

摘要

»Öffentliches Schuldenmanagement zwischen Disziplin und Kreativität。能源-灵感-合同在德国«。政府债务水平的确定是一个复杂的多层次过程,需要不断改革。在2007- 08年金融危机之后,出现了一种双重改革趋势。一方面,欧盟委员会要求并支持加强国民账户的协调,从而消除公私合作或互换交易等创造性会计做法的漏洞,这些做法在许多情况下会增加政府债务水平。另一方面,欧盟委员会要求并支持新形式的“创造性融资”,如能源绩效合同(EPCs),这是一种旨在实现气候变化投资目标的公私合作伙伴关系的特殊形式。采用法国传统主义的镜头,我们强调统计和会计框架及其道德-政治轨迹内的冲突。我们通过研究德国EPC领域的国家统计和公共部门会计实践的具体案例来深入了解这些更广泛的冲突。
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Public Debt Management between Discipline and Creativity: Accounting for Energy Performance Contracts in Germany
»Öffentliches Schuldenmanagement zwischen Disziplin und Kreativität. Energie-Einspar-Contracting in Deutschland«. The determination of government debt levels is a complex multilayered process subjected to constant reform. In the aftermath of the 2007-8 financial crisis, a twofold reform trend has emerged. On the one hand, the European Commission demands and supports stronger harmonization of national accounts, thereby eliminating loopholes for creative accounting practices such as public-private partnerships or swap deals, which increase government debt levels in many cases. On the other hand, the European Commission demands and supports new forms of ‘creative financing’ such as Energy Performance Contracts (EPCs), a specific form of public-private partnership designed to meet climate change investment goals. Adopting a lens of French Conventionalism, we highlight conflicts within statistic and accounting frameworks and their moral-political trajectories. We derive insights into these broader conflicts by examining the concrete case of national statistics and public sector accounting practices in the German EPC field.
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