摘要
现阶段我国政府或有负债的产生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。
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 premise and Pay-as-you-go is the system base. At last, government guarantee is the main carrier. By the analysis of reasons to the government contingent liabilities, the measures to control it are also given.
出处
《山东工商学院学报》
2007年第2期75-79,83,共6页
Journal of Shandong Technology and Business University
关键词
或有负债
财政
收付实现制
政府担保
公共风险
contingent liabilities
finance
pay-as-you-go system
government guarantee
public risk
