摘要
构建规范有序的地方政府性债务管理制度和风险预警机制是防范财政风险、实现政府债务融资健康发展的重要举措。我国地方政府性债务的快速扩张有其理性因素,不能轻易否定地方政府债务存在的合理性。地方政府投资范围过宽、事权和支出责任的非对称性、地方政府债务管理制度不健全构成地方政府负债融资的非理性因素。应深化体制改革,加快政府职能转变,调整政绩考核机制,继续深化政府间财政体制改革,逐步实现事权和支出责任相匹配;构建规范有序的地方政府性债务管理制度;有效构建地方政府性债务的风险预警和防范机制。
It is very important to build a standardized and orderly debt management system and risk pre-warning mechanism for sustainable financing by local government. In China, although Local government financing has many irrational factors, such as overdo-investment scope, mismatching between accountability and expenditure responsibility, and unsound debt management system, etc., but we can not deny Local government financing itself. In order to build a sound, sustainable debt financing frame work, we should deepen economic system reform, adjust local governmental functions, and match accountability and expenditure responsibility, regulate debt management and risk pre-warning mechanism.
出处
《改革》
CSSCI
北大核心
2014年第4期61-70,共10页
Reform