国家治理视域下我国地方政府债务管理制度的演进及启示

Evolution and Enlightenment of China's Local Government Debt Management System: From the Perspective of National Governance

从国家治理的角度,分析了我国不同历史时期的地方政府债务治理结构的异质性特征。通过分析类似"补丁式"制度与规则的演进历程,可以得到五个方面的政策启示:一是加强政府债务管理制度的顶层设计,服务于国家治理"善治"目标;二是强化地方政府领导干部问责机制,确立科学的政绩考核导向;三是构建新型的政企关系,探索有效的平台转型改制配套措施;四是理顺财权与事权分配关系,构建协调的财税制度框架;五是加强政府综合财务报告制度改革,促进地方政府举债公开透明。

From the perspective of national governance, this paper makes an analysis of the heterogeneous characteristics of the structure of China＇s local government debt governance in different historical periods. Through the analysis of the evolution of the systems and rules which are similar to the patch work, policy implications at the following five aspects can be obtained： firstly, to strengthen the top-level design of the government debt management system so as to serve the objective of good national governance; secondly, to strengthen the accountability mechanism for the leaders of local gov- ernments so as to establish the scientific orientation for government performance examination; thirdly, to build a new type of government-business relationship and to explore the effective supporting measures for the platform transition and restructuring; fourthly, to rationalize the distribution relationship between the financial and administrative powers and to construct a coordinated framework for the fi- nance and tax system; fifthly, to enhance the reform of government comprehensive financial report system and to promote local governments to be open and transparent in their debts.