摘要
中国的地方政府债务始于清末新政,经历民国时期的泛滥、限制与取缔,新中国建立后在曲折之中前进,经过改革初期的急速发展,现已进入规范发展阶段。对中国地方政府债务发展的历史脉络与时代特征进行分析,以期对当前地方政府债务管理涉及的中央与地方财政关系、债务运行机制、综合效应等问题提供启示。
The issuance of local government debt,which went through stages of inundation,constraint,supervision and prohibition in the Republic of China 1912-1949 can be generated from the period of new polices of latter stage of Qing Dynasty.The local government debt has entered into a normative era after its tortuous development since the foundation of the People's Republic of China.The thesis attempts to provide the enlightenment and the reference to the local government debt concerning intergovernmental relationship,operating mechanism and combined effects through making analysis of historical context and characteristics of the times of China's local government debt.
作者
刘飞扬
付志宇
LIU Feiyang;FU Zhiyu(Graduate School, China Academy of the Fiscal Sciences,Beijing 100142,China;Research Center of Finance and Taxation,Southwest Jiaotong University,Mount Emei Sichuan 410042,China)
出处
《江苏科技大学学报(社会科学版)》
2019年第2期74-81,共8页
Journal of Jiangsu University of Science and Technology(Social Science Edition)
基金
四川省软科学项目“四川省地方政府性债务风险防范与管理研究”(2016ZR0156)
关键词
地方政府债务
制度逻辑
历史变迁
local government debt
institutional logic
development