摘要
近年,党中央、国务院高度重视地方政府隐性债务问题,提出了坚决遏制隐性债务的基本要求。本文根据对隐性债务形成原因的分析和分类,对地方政府隐性债务规模进行了初步预判,并进一步分析了应对地方政府隐性债务过程中存在的问题,据此提出了优化新增地方政府债务限额分配测算办法、以资本预算统筹地方政府投融资、强化金融监管统筹协调、加快推进税收递延型商业养老保险发展等多项完善隐性债务管理的政策建议。
In recent years, the central committees of CPC and the State Council have attached great importance to local government implicit liabilities. They put forward a basic request of curbing local government implicit liabilities. Based on the analysis in the emergence of implicit liabilities and their classification, this article estimated the scale of local government implicit liabilities, discussed the problems as well as trying to fix them, and then made some suggestion on countermeasures including improving the way to calculate the scale of annual increment of local government debt, unifying the planning of the local government investment and financing,strengthening the cooperation of financial regulation, accelerating the development of tax deferred commercial pension insurance, and so on.
出处
《财政科学》
2018年第5期55-62,共8页
Fiscal Science
关键词
隐性债务
基础设施投融资
资本预算
Implicit Government Liability
Infrastructure Investment and Financing
Capital Budget
