预算法修改后地方政府债务风险控制机制研究

Research on Local Government Debt Risk Control Mechanism after Budget Law Revised

我国预算法修改后,允许省级政府发行地方债券,因此地方政府的债务管理走上规范化、制度化和法制化轨道。同时,地方政府债务风险管理也面临新的挑战。本文论述了预算法修改涉及地方政府债务管理的内容,分析了预算法修改后地方政府债务风险控制面临的挑战,在此基础之上,提出建立全口径债务预算管理与分级控制机制、逐步建立地方政府财政破产制度、以中期预算管理为核心严格控制隐性债务增长,以及完善党政官员任期与责任追究制度等政策建议,以进一步加强我国地方政府债务风险控制,促进我国地方经济社会稳定可持续发展。

After budget law revised in our country, the provincial government is allowed to issue local bonds which made local government debt management embark on a track of standardization, institutionali- zation and legalization. Meanwhile, local government debt risk management also faces new challenges. This paper discusses the contents of the budget law revision which related to local government debt man- agement and analysis the challenges faced by local government debt risk control after the budget law re- vised. On this basis, we proposed a full - caliber debt budget management and hierarchical control mech- anism and gradually established a local government financial bankruptcy system. With medium- term budget management as our core, we suggest strictly control the growth of implicit debt and use policy sug- gestions to improve Party officials term pursuit and assigning responsibility system. In this way, can we further strengthen local government debt risk control and promote the sustainable development of local economic and social stability in China.