摘要
现阶段我国政府或有负债的产生有多方面原因:既有客观原因如公共风险的存在,也有主观原因如财政调整过程中的政府机会主义行为。不仅如此,政府或有负债的产生还受制于政府的内部财政能力约束和外部财政压力约束,而预算编制中的收付实现制为政府或有负债的产生大开制度之门,使得政府能够以政府担保为主要载体来进行间接融资,导致政府或有负债的过度积累。只有在对政府或有负债产生原因进行全面、客观的理论解析后,我们才能有针对性地给出控制政府或有负债积累的相关措施。
There are many reasons to explain why government contingent liabilities are so many. First, public risk is the objective reason and opportunism is the subjective reason. Second, fiscal constraint is the premise and Pay-as-you-go system is the base. At last, government guarantee is the main carrier. By analyzing the reasons to the government contingent liabilities, some countermeasures are proposed for controlling the government contingent liabilities.
出处
《石家庄经济学院学报》
2007年第1期21-25,共5页
Journal of Shijiazhuang University of Economics
关键词
公共风险
机会主义
财政约束
收付实现制
政府担保
public risk
opportunism
fiscal constraint
pay-as-you-go system
government guarantee
