摘要
本文回顾了我国地方政府债务规模的演变,分析了地方政府债务风险现状,介绍了美国、日本治理地方债务风险的破产、重建制度。论述了国务院《地方政府性债务风险应急处置预案》中财政重整制度的主要内容,在此基础上,从准确评价地方政府偿债能力、及时预警,减少财政重整对地方经济社会发展的震荡;完善债务重整制度,保护债权人的合法利益;解决政府基本公共服务能力的保障与社会稳定问题等方面,提出了完善我国财政重整制度的政策建议。
The essay reviews the history of China local government debt size, analyze current situation of local government debt risk, introduces how US and Japan govern their local debt risk, bankruptcy and debt reshaping system. Also the essay discusses main provisions of ＂Local government debt risk emergency disposal plan＂ re-lated to fiscal reshaping system. Based on these discussions, the essay submits its policy suggestions to improve China fiscal reshaping system from the following respective： 1） precisely evaluate debt repaying capability of lo-cal government, 2） timely warn to reduce the shaking to local economic and social development resulting from fiscal reshaping, 3） improve debt reshaping system to protect the legal rights of debtors, 4） solve capability building and social stability of government basic public service.
出处
《财政科学》
2017年第4期46-53,共8页
Fiscal Science
基金
国家社会科学基金项目<公私合作特许经营项目全生命周期财政风险监管技术研究>(批准号15BZZ058)
中财-鹏元地方财政投融资研究所2016年资助课题的阶段性研究成果
关键词
地方政府
债务风险
财政重整
Local Government
Debt Risk
Fiscal Reshaping
