地方财政风险转嫁问题研究

Transference of local fiscal risk

地方财政系统的稳定运行影响到中央财政的稳定与发展。地方财政风险的转嫁途径包括政府间转嫁和向政府外转嫁两个方面。地方财政风险的转嫁对社会信用体系、社会福利水平有负面影响,引发"公用地灾难"。治理措施包括报告与监管、堵塞与疏通两个方面。

The steady operation of the local fiscal system affects the stability and development of the central finance.The transferring shift is considered to consist of inter-government transference and extra-government transference.From the perspectives of reportant and supervsion,and block and dredging,this article provides some measures for administraion.