资产评估助力化解地方政府隐性债务研究

Research on Asset Evaluation Assisting in Resolving Local Government Implicit Debt

化解地方政府隐性债务是当前我国财政的重要任务。为探究资产评估机构助力地方政府化解隐性债务的可行途径,中评协调研组采用了实地调研、专家采访、案例分析等调研方式,归纳了当前地方政府隐性债务化解的主要模式,分析了鄂尔多斯、楚雄市两地政府隐性债务化解案例的成功经验,提炼了资产评估行业服务地方政府隐性债务化解的优势与不足,并最终从“化存量”和“控增量”两个角度提出了合理建议。

Resolving local government implicit debt is an important task for China's current finance.In order to explore feasible ways for asset evaluation institutions to assist local governments in resolving implicit debts,the research team of the China Appraisal Society used methods such as on-site research,expert interviews,and case analysis to summarize the main models of current implicit debt resolution for local governments.They analyzed the successful experiences of two government implicit debt resolution cases in Ordos and Chuxiong,and extracted the advantages and disadvantages of the asset evaluation industry in serving local government implicit debt resolution.And finally,reasonable suggestions were put forward from the perspectives of"transforming inventory"and"controlling increment".