摘要
地方政府债务风险监控是地方政府债务风险管理过程的重要组成部分,地方政府债务风险管理成效需要科学合理的考核和评价。新绩效预算的四个基本特征:目标和总额上的集中控制,手段分权管理责任,对结果负责,预算透明与沟通改进,符合预算工具管理地方政府债务风险的特点,借鉴新绩效预算的理念,将地方政府债务风险监控与管理绩效相结合,发挥地方政府对风险管理的主观能动性,有助于地方政府债务风险的控制。
Debt risk supervision of local government is an important part of local government＇s debt risk management process,and the outcomes of local government＇s debt risk management need scientific and sound examination and evaluation.The four basic features of new performance budget are：centralized control in target and amount,the obligation of decentralized management,responsibility for the result,budget transparent and communication unblocked,which are in accord with the features of local government debt risk.It is suggested to take the new performance budgetary concept for reference,combine debt risk supervision and performance management of local government,and bring the subjective initiative of local government for risk management into full play,which will help the control of local government for debt risk.
出处
《改革》
CSSCI
北大核心
2010年第6期25-30,共6页
Reform
关键词
地方政府债务
风险监控
绩效管理
新绩效预算
local government debt
risk supervision
performance management
new performance budget
