摘要
我国的地方政府已经累积了较大数额的债务,地方政府债务的形成有着各种原因。本文认为在短期内,地方政府自行发行债券是解决地方政府债务问题的有效方式。地方政府自行发行债券必须加以管理,完善其相关制度,因此应深化财税管理体制改革;编制地方政府债务预算;修改现行的《预算法》;由中央财政部门对地方政府自行发行债券进行监督管理;明确地方政府债券的发行对象;建立地方政府自行发行债券形成债务的约束和监督机制。
The municipal government in China has accumulated large amount of debt. There are several reasons that induce the for- mation of local government debt. In the short run, bond issuing is an effective way to solve the problems of local government debt. Bond issuing of local government should be regulated and become a formal policy. The regulations of local government bond issu- ing include reform of fiscal regulation system, amendment of budget act, building of local government debt budget, control of cen- tral government, specification of bond issuing object, and supervision mechanism of bond size.
出处
《投资研究》
北大核心
2013年第3期154-159,共6页
Review of Investment Studies
关键词
地方政府债务
自行发行债券
必要性
管理
Municipal government debt
Bond issuing
Necessity
Regulations
