摘要
地方政府债务问题主要是由财税制度的不完善、相关法律和制度的缺失、政府债务信息公开制度和监督机制的不健全、不合理的政绩考核制度以及借款还款制度的缺乏造成的。建立合理、完善的地方政府举债的法律制度使得地方政府举债合法化、制度化。
The local government debt problem is caused by inadequate taxation system,lack of relevant laws and regulations,and government debt information disclosure system and supervision mechanism which is not perfect,the lack of reasonable performance evaluation system and the borrower repayment system. Establish a reasonable,sound legal system makes it legalized and institutionalized.
关键词
地方政府债务
特点
法律建议
local government debt
characteristics
legal advice
