我国地方政府负债及其法律规制

On the Local Government Debt and Its Legal Regulation in China

虽然我国法律对于地方政府负债持禁止态度,但当前很多地方政府的高额负债已经成为无法回避的现实,加大了政府面临的经济风险,甚至政治风险;我国地方政府高额负债既有面对现实体制的无奈,也有现行政绩观下的冲动。从经济和法律角度讲,地方政府负债具有适法的逻辑前提,但负债与发行债券并非同一范畴。面对地方政府高额负债的现实,我们应该实事求是地去面对,而不能一味回避,要在解决适法性基础上,化堵为疏,最终将地方政府负债纳入法治轨道,使其真正成为法律制约下的一种规范行为。

Although the local government is prohibited from the indebtedness by law in china,many of the local governments actually have high level of debts.These has increased the economic and political risks of the local governments.The reasons for China's high level of debts are not only the present governments system,but also the view of performance.On points of economic and legal,the indebtedness of local governments have the appropriate reason in law,but indebtedness is different from bond.On the fact of the local government's high debts,we should make it be regulated in law,not only simply avoid.