摘要
地方财政是国家财政的重要组成部分,地方财政的运行状况不仅直接关系到地方政府职能的实施效果、地方经济发展和社会事业进步,而且会影响到国家宏观经济战略目标的实现。我国地域辽阔、政府级次多,整个地方财政体系尚处于不尽完善的状况,地方财政问题是当前应当加强研究的重大现实问题。本文首先阐述了地方财政运行风险的种种特点,然后从财政风险形成的体制因素和债务因素分析入手,就如何防范、化解地方财政风险提出了相应对策。
Local finance is an important part of st ate finance and the performance of local finance not only influences the accompl ishment of local governments function and local economic development and socia l improvement, also influences the accomplishment of macroeconomic strategy of th e whole country. China is a big country and local government can be divided into many levels. The whole system of local finance is not perfect and needed to be studied more. This article lists various risky characteristics of local finance and analyzes the system and debt factors and puts forward corresponding measures to defend and solve the risk of local government.
出处
《兰州商学院学报》
2003年第4期33-36,共4页
Journal of Lanzhou Commercial College
关键词
地方财政
风险因素
分析与对策
local finance
risky factor
analysis and me asures