摘要
积极防范和化解地方政府债务风险的前提是对风险的成因做出系统、合理的分析,以便"对症下药"。基于此,本文对我国地方政府债务风险的形成机理做了初步的系统分析,认为,目前我国地方政府债务风险的形成与我国经济体制的转轨、财政体制的转换、现行地方政府债务管理制度改革的滞后以及市场经济风险性的逐步显现等四大因素密切相关。
In order to prevent and r educe loca l governmental debt risk actively,we should make a rational analysis on the reas ons,which form it,first.Based on this understanding,the article systematically s tudies the forming mechanism of our country′s local governmental debt risk,and illustrates four important contributing factors about it--the change in econom ic system,the transformation in fiscal system,the sluggish reformation in debt m anagement,and the intrinsic risk in market.
出处
《山东大学学报(哲学社会科学版)》
北大核心
2002年第1期121-126,共6页
Journal of Shandong University(Philosophy and Social Sciences)