摘要
受美国联邦《破产法》保护,美国地方政府破产实质上是"对政府债务重组"的保护性破产制度,即在债务重组期间为地方政府提供保护以调整其债务,确保政府公共服务职能的持续性不受影响。本文在考察美国地方政府破产制度的基础上,分析了《破产法》中对地方政府破产与债务重组的具体规定及制度设计,结合我国地方性债务的实践,以期对我国未来规范地方政府债务制度、把控债务风险有一定的启示和借鉴作用。
Protected by the United States federal 'Bankruptcy Law', the essence of local government bankruptcy is the protective bankruptcy system of government debt restructuring, namely providing the protection to restructure its debt and ensuring that the continuity of government's public service functions are not affected during the debt restructuring. Based on the analysis of the local government bankruptcy system in the United States, this paper studies the specific regulations and system design of local government bankruptcy and debt restructuring in the 'Bankruptcy Law', and combines with the practice of our country, in order to have certain inspiration and reference for our country to standard the local government debt system and control the debt risk in the future.
出处
《公共财政研究》
2015年第6期18-27,17,共11页
Public Finance Research Journal
关键词
地方政府债务
地方政府破产
风险预警管理
local government debt
local government bankruptcy
risk warning management