试论构建地方政府债务绩效考核指标体系

On the Evaluation Index System of Debt Performance of the Local Government

公共产品理论认为,地方政府债务是一把"双刃剑",如何发挥其积极作用具有重要的理论和现实意义。文章通过构建地方政府债务绩效考核指标体系和分析模型,对当地政府债务投入绩效进行考核。地方政府根据绩效考核结果和当地财政收支情况及经济发展战略,从债务投入的源头入手,引导其投入领域和项目及投入规模,提高债务资金的使用效益,充分发挥债务资金这把"双刃剑"的积极作用,防范债务风险的发生。

In the theory of public products,the debt of local government is considered to be a＂Double-Edged Sword＂;therefore, how to bring its positive function has very important meaning in theory and reality.By the construction of the index system and evaluation model of the debt of local government,the evaluation of local govemment＇s debt performance is analyzed.According to the result of the evaluation,combined with the local fiscal revenues and expenditures and the strategy of economical development,and from the source of debt＇s input,the efficiency of the investment is improved by guiding its input fields,projects and scale.The local government should bring the positive role of debt and prevent the occurrence of debt risk.