基于财政视角的我国地方政府债务问题研究

On Local Government Debt from the Perspective of Finance

地方政府的举债规模在随着经济发展而逐渐增大,并成为影响我国经济发展的重要因素。文章通过分析我国地方政府债务的相关数据和发展现状,针对我国地方政府在政府行为边界、财权与事权、债务管理体制方面存在的问题,从财政的视角提出了合理区分政府边界,建立事权财权匹配的财政管理体制,完善地方政府债务管理机制的相应措施。

Local government debt is increasing in so big size along with the economic development that it has become an important factor affecting the economic development of our country. By an analysis of related data and the development status quo of China＇s local government debt,the article found that problems arose concerning China＇s local governments in the governmental boundary of action,right of finance and administration,debt management system,and from a financial perspective and to deal with the situation,it put forward some corresponding measures including reasonably defining boundary of government,setting up financial management system that copes well with administrative right and financial power,and improving the mechanism of local government debt management.