摘要
伴随着经济体制和财政管理体制改革,我国政府投融资体制经历了政府和企业投融资分离、中央和地方政府投融资划分以及财政投融资向平台投融资变迁的演化历程。但从公共财政、财政分权和法治政府三个维度进行审视,可以发现政府投融资体制仍然存在诸多问题。在市场深化的背景下,政府投融资体制有必要从推进政府投融资立法、界定政府投资范围、拓展政府融资渠道以及规范地方政府融资平台等方面进行治道变革。
In the process of economic reform and fiscal administrative reform, enterprise investment and financing system is separated from government, government investment and financing system is divided between central government and local government, and government financing mechanism is changed from fiscal to in- vestment and financing platforms. Reviewing the government investment and financing system from the perspective of public finance, fiscal decentralization and government under law, there are still some problems. In the background of deepening marketization, it is necessary to reform the government investment and financing system by improving legislations of government investment and financing, defining scopes of government investment, expanding channels of government financing, and governing local government financing platforms.
出处
《现代法学》
CSSCI
北大核心
2014年第3期92-101,共10页
Modern Law Science
基金
教育部人文社会科学规划基金项目"收入分配调整与金融法制变革--以金融资源的公平配置为中心"(11YJA820017)
关键词
市场深化
政府投融资体制
公共财政
财政分权
法治政府
deepening marketization
government investment and financing system
public finance
fiscal decentralization
government under law