摘要
针对目前研究地方财政风险问题时往往都从负债的角度来考察 ,本文变换了一下研究思路 ,从资产风险的角度来研究我国地方政府财政风险。本文首先定义了地方财政风险和地方政府资产风险概念 ,然后通过界定政府资产的类型 ,即财政收入、政府存量资产和政府无形资产或称政府威信 ,分别考察我国地方政府这三类资产的状况 ,结果发现我国地方政府资产质量不佳 ,存在着很大的风险 ,本文试图探究其原因 ,并为此提出了一些建议。
Current researches on local financial risks only consider liabilities, but this essay changes the way of thinking a little bit different from the research methods of predecessors, that is, to study local financial risk from the view of asset risks. Of course all above are discussed on the recognition of liabilities as an important aspect of central and local government financial risks. This essay firstly defines the concept of local financial risks and local assets risk. Then by defining the types of government assets as financial revenue, governmental deposit assets, governmental intangible assets and governmental authority, it investigates the situations of these three assets of our local government, and finds out that the assets quality is not sound with prodigious risk hidden in it. Therefore, this essay intends to probe into the causes and brings forward elementary suggestions.
出处
《财贸研究》
北大核心
2004年第4期76-82,共7页
Finance and Trade Research
关键词
政府
资产风险
资产质量
地方财政
财政风险
fiscal risk matrix
asset risks of local government
government assets
non-tax revenue substitution