我国地方财政风险分析与对策

ANALYSIS AND COUNTERMEASURES ON THE RISKS OF LOCAL FINANCE

目前,我国的地方财政风险问题已经引起理论界和有关部门的密切关注。因此,积极防范和化解地方财政风险成为各级政府财政的一项战略任务。本文联系现实情况,首先指出当前地方财政风险的主要表现及危害,接着从宏观和微观上分析风险形成的主要原因,最后探索性地提出防范风险的对策措施。

Nowadays the risks of local finance have attracted much attention from academic researchers and related government sectors. This paper points out that the risks mainly lay in the debt burdens and budget deficits of local government, and the maincauses include public revenues, informal public expenditure and the imperfection of present taxation system. Thus the solution to these problems is to develop local economy, improve the taxation system, innovate local budget, and regulate local government liabilities.