期刊文献+

我国地方政府债务的再思考——基于新供给理论与供给侧结构性改革的视角 被引量:16

Rethinking China’s Local Government Debts in the Context of Supply-side Structural Reform from the Perspective of New Supply-side Theory
原文传递
导出
摘要 从新供给理论的角度,对我国地方政府债务存在的合理性和必要性进行了分析,认为地方政府进行债务融资是平抑资本性公共产品支出波动性的重要手段。通过分析我国供给侧结构性改革实施以来地方政府债务发生的新变化、产生的新问题:显性债务额度上限管理逐渐规范,但地方政府债券信用评级、信息披露、流通、监管尚存不足,债券期限配置不合理,隐性债务存在膨胀趋势;从制度供给角度提出了解决地方政府债务问题的建议:一是完善地方财税体制,重构地方税主体税种;二是改革地方行政管理体制,构建科学合理的地方政府官员政绩评价体系;三是完善地方政府债务融资体制。 The rationality and necessity of the existence of China' s local government debts are analyzed from the per- spective of new supply-side theory, and the local government debts in China are an important means to stabilize the volatility of capital public goods' expenditure under the new supply-side theory. New problems on local government debts have been found by analyzing the new changes which caused by the implementation of China's supply-side struc- tural reform, and the new problems can be summarized as follows: the management of explicit liabilities' quotas has been gradually standardized, but the local government bonds' credit rating, disclosing, circulating, and supervising are still inadequate, and the maturity of the bonds is inappropriate, the trend of implicit liabilities is expanding. The solu- tions on the problems of local government debts are suggested from the perspective of Institutional supply: the first is to reform the local fiscal and taxation system and reconstruct the local government's the major local tax; the second is to reform the system of local administrative management and establish a scientific and rational evaluation system for the performance of local government officials; and the third is to improve the system of local government debt financ- ing.
作者 胡欣然 雷良海 Hu Xinran1;Lei Lianghai2
出处 《财经科学》 CSSCI 北大核心 2018年第8期95-106,共12页 Finance & Economics
基金 上海市2018年度“科技创新行动计划”软科学研究领域重点项目“‘双创’背景下促进上海市技术市场发展的科技财政资源配置优化研究”(18692103000)
关键词 供给侧结构性改革 地方政府债务 新供给理论 Supply-side Structural Reform Local Government Debts New Supply-side Theory
  • 相关文献

二级参考文献97

共引文献652

同被引文献214

引证文献16

二级引证文献112

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部