摘要
政府隐性负债是客观存在的事实 ,而且在目前表现得相当突出 ,这给政府财政造成了极大的压力。隐性负债大致可分为直接的隐性负债和或有的隐性负债两种类型 ,并各有不同的表现形式。对隐性负债风险的防范与化解 ,要从预算管理、提高预算内收入所占比重、体制改革、政府与市场共同化解等多方面入手。特别是要充分发挥市场机制的作用 ,要通过进一步深化改革 ,建立风险分担的机制和制度。
Government implicit liabilities are objective fact,and appear to be serious fact,implicit liabilities increase public finance' burden,Implicit liabilities are classified direct implicit liabilities and perhaps implicit liabilities.Guard against and solve risks of implicit liabilities,depend on strengthen budget management,raise inner-budgetary revenue as percentage to GDP,deepen system reform,establish the mechanism and system of share responsibility in risks,etc.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第6期19-22,共4页
Journal of Central University of Finance & Economics