基于债务风险防范的地方政府债务信息披露研究

On Local Government Debt Information Disclosure Based on Debt Risk Prevention

地方政府债务风险现已成为一种重要的财政风险,全面、准确了解地方债信息,对于防范债务风险具有重要意义。目前我国地方政府债务信息披露存在口径不一致、内容不全面、缺乏有效监督等问题,亟待从加强风险防范、内外监督以及信息化应用等方面进一步完善披露制度,以帮助地方政府加强地方债管理,缓解与防范地方债风险。

The risk of local government debt has become an important financial risk.Comprehensive and accurate understanding of local debt information is of great significance to prevent debt risk.At present,there are some problems in the disclosure of local government debt information in China,such as inconsistent caliber,incomplete content,and lack of effective supervision.It is urgent to further improve the disclosure system from the aspects of strengthening risk prevention,internal and external supervision,and information application,so as to help local governments strengthen local debt management,alleviate and prevent local debt risks.