地方政府举债权问题探讨——基于周扬现实主义思考

On the Issues of Local Government Debt:Based on the Realism of Zhou-yang

在当前地方政府债务规模迅猛增长、财政收入增速放缓的情况下,地方政府能否自行举债成为预算法修改的一大焦点。预算法修正案草案二审稿重申现行预算法关于地方政府不得自行发行政府债券的规定,被视为"退回老法表述没有体现立法应规范与服务现实的实质要求"。结合周扬现实主义理论关于发展实践、民主大众、浪漫主义的重要观点,提出应尊重现实赋予地方政府举债权的立法建议,并相应提出进一步加强地方政府债务管理的举措。

With rapid debt increase and fiscal revenue decrease for local government in the current, whether local government could be in debt or not has become a major focus for budget law to modify. The second trial draft of budget law reaffirms that local government can not be in debt himself based on the current budget law, that is con- sidered as ＂ return to the old status law should not state substantive requirements, regulating and servicing for the reality. ＂ Based on the important point about the realist theories of Zhou-yang such as the development of practical, democratic public, romanticism, this paper gives legislative proposals that we should respect the reality and local governments could be endowed with right to be in debt. finally some measures are proposed for strengthening the management of local government debt.