预算绩效视角下地方政府债务管理研究

Research on Local Government Debt Management from the Perspective of Budget Performance

科学规划地方政府债务管理,控制地方债务风险尤其是隐性债务风险,已经成为国家重点关心的问题。本文梳理了自1994年《预算法》颁布以来地方政府债务管理的发展历程,分析了当前地方政府债务管理在债务规模、举债融资机制、偿债方面等存在的问题。基于预算绩效视角,研究发现预算绩效管理对落实好地方政府债务管理起着积极作用。因此,必须随着预算绩效改革的推进,通过健全相关绩效法律法规,引入权责发生制,加强地方政府债务评估体系的构建,科学建立政府官员的政绩考核机制,进一步实现预算绩效与债务的结合,完善地方政府债务管理。

Planning the management of local government debt reasonably and scientifically, and controlling local debt risk, especially the hidden debt risk, has become a key concern of the state. This paper reviews the development of local government debt management since the promulgation of budget law in 1994, and analyzes the existing problems of local government debt management in terms of debt scale, debt financing mechanism and debt repayment. Based on the perspective of budget performance, the study finds that budget performance management plays a positive role in promoting the local government debt management. Therefore, with the progress of budget performance reform, it is necessary to improve relevant performance laws and regulations, introduce accrual basis, strengthen the construction of local government debt evaluation system and establish a scientific performance evaluation mechanism of government officials, so as tofurther achieve the combination of budget performance and debt, making the management of local government debt more perfect.