基本公共服务均等化视角下的地方政府债券研究

On the Local Bond from the Perspective of the Equalization of Basic Public Service

理论界讨论地方政府债券作用时,更多关注的是筹集提供公共产品资金,弥补财政赤字。文章从分析地方政府债券和公共产品关系开始,试图从公共服务均等化这一新视角来研究地方政府债券,并构建一个指向公共服务均等化的地方政府债券制度。

People always focus on how to fund the public goods or offset the financial deficit, when discussing about the function of the local bond. The paper starts from analyzing the relation of the local bond and public goods, then studies the bond from the aspect of the equalization of basic public service and finally puts forward some suggestion on how to constitute the local bond, based on the equalization.