新时代地方政府债务管理改革研究:从预算管理到绩效治理

Research on Local Government Debt Management Reform in the New Era:From Budget Management to Performance Governance

在中国特色社会主义进入新时代后,面对经济形势和发展理念的转变、积极财政政策"提质增效"和防范化解地方债务风险的要求,地方政府债务治理战略亟需转型升级。本文在回溯以往改革历程和审视现实背景的基础上,提出构建我国地方政府债务预算绩效管理体系的基本设想。以往政策通过地方政府债券的自主发行、隐性债务的甄别和置换,实现了地方政府债务的预算内管理,未来应进一步按照全方位、全过程、全覆盖的要求,以绩效为导向,建立覆盖全过程的地方政府债务管理绩效评价体系和全生命周期的地方政府债务项目绩效评价体系,以提高地方政府债务资金的使用效益和配置效率,发挥地方政府债务对经济高质量发展的促进作用。

In the new era of Socialism with Chinese characteristics,faced with the change of economic situation and development concept,active fiscal policy to"improve the quality and efficiency"and the requirements of preventing and resolving local debt risks,local government debt management strategy is in urgent need of transformation and upgrading.On the basis of reviewing the past reform process and the realistic background,this paper puts forward the basic idea of constructing the local government debt budget performance management system in China.In the past,policies implemented the budgetary management of local government debt through the independent issuance of local government bonds and the identification and replacement of hidden debts.In the future,it is necessary to further establish a performance-oriented performance evaluation system for local government debt management that covers the entire process and a performance evaluation system for local government debt projects throughout the life cycle in accordance with the requirements of all-round,full-process,and full-coverage.So as to improve the use efficiency and allocation efficiency of local government debt funds,and make full use of the role of local government debt in promoting high-quality economic development.