以改革促发展:中国式现代化视角下地方政府债务治理转型机制及化解路径

Promoting Development through Reform:Transformation Mechanism and Solution of Local Governments’Debt Governance from the Perspective of Chinese Modernization

地方政府的财政改革是政府职能改革中的关键组成部分,在资源配置和促进社会治理现代化过程中发挥了重要作用。地方政府债务治理作为新时代社会治理的重要组成部分,受到各级政府的高度关注。研究基于中国式现代化视角,尝试探讨中国式现代化与治理现代化的关系、财政改革与发展的逻辑关系以及以改革促发展的重要性;基于地方治理实践阐述了地方政府债务治理的生产机制、互动机制和保障机制,剖析地方财政的弹性空间、央地财政互动和其中的治理韧性;从债务风险预警机制、促进经济区域协调发展、推动经济高质量发展等方面探索地方债务化解的有效路径。通过构建地方政府债务治理转型机制及化解路径的理论框架,诠释债务管控价值理性与工具理性的高度统一,以期为中国债务治理转型提供新思路。

The financial reform of local governments is a key part of the reform of government functions,which plays an important role in the process of resource allocation and the modernization of social governance.As an important part of social governance in the new era,local governments’debt governance is highly concerned by governments at all levels.From the perspective of Chinese modernization,this study explores the relationship between Chinese modernization and governance modernization,the logical relationship between fiscal reform and development,and the importance of promoting development through reform.Based on the practice of local governance,it expounds the production mechanism,interaction mechanism and guarantee mechanism of local governments’debt govern-ance,and analyzes the flexible space of local finance,the interaction between central and local finance and the governance tenacity.Then,it explores the effective path of local debt resolution from the aspects of early warning mechanism of debt risk,promoting coordinated development of economic regions and high-quality economic development.By constructing the theoretical framework of the governance transition mechanism of local government debt and the solution path,this paper interprets the high unity of value rationality and instrumental rationality of debt management and control,with a view to providing new ideas for China’s debt governance transition.