试论地方政府债务风险评价与控制

A Tentative Discussion of the Evaluation and Control of the Debt Risk of Local Governments

地方政府债务风险是政府债务风险的重要组成部分,是地方财政风险的集中表现,地方政府债务风险问题已经引起了人们的广泛关注和重视,从债务风险指标、政府现金流量表、债务可持续性三个视角,分别对我国地方政府债务的风险情况进行分析评价,并提出了加强地方政府债务风险控制的政策建议。

The debt risk of local governments comprises a major part of the govemrnental debt risks and is the collective expression of the financial risks of local governments. Great importance and concern have been attached to the debt risk of local governments. The present thesis, from three perspectives inclusive of the debt risk index, the cash flowing volume of local govemrnents, the continuity of debt, respectively made an analysis and evaluation of the risk situation of the debt of local governments in China, and put forward suggestions of strengthening the control of the debt risk of local governments.