摘要
基于竞争视角,从公共品的提供、地方政府的负债经营、博弈论视角下的政府竞争与地方政府债务、债务风险防范四个方面对地方政府债务问题进行了梳理和分析,总结出了政府竞争对于地方政府债务的作用机制,充分阐述了自上而下的"标杆竞争"、政府追求财源行为的异化、预算软约束等与地方政府债务的内在联系,并展望了地方政府债务问题研究的进一步发展方向。
Unlike most of the literature focusing on the local government debt from the view of tax reform, this paper, based on the theory of government competition, inquiries the local government debt problem from the following four aspects : the provi- sion of public goods, the local government's operation under debt, analysis of government competition and local government under game theory, debt risk prevention. This paper summarized the mechanism of government competition's effect on local government debt and elaborated the influence of from the top "yardstick competition", government's pursuit of financial re- sources and soft budget constrain on local government debt and looked forward to the future study of local government debt.
出处
《审计与经济研究》
CSSCI
北大核心
2014年第1期86-94,共9页
Journal of Audit & Economics
基金
国家自然科学基金资助项目(71273165)
国家自然科学基金资助项目(71073101)
上海财经大学研究生科研创新基金资助项目(CXJJ-2011-361)
关键词
地方政府债务
政府竞争
公共品供给
政府负债融资
地方财政
财政分权
地方政府竞争
local government debt
government competition
public goods supply
government liability financing
local finance
financial allocation of power
local government competition