摘要
对地方政府债务危机的形成机制进行了研究,阐述了对地方政府债务风险进行研究的意义,完善我国政府债务理论体系,优化我国政府债务的规模和结构。提出了针对地方政府债务风险的有效应对措施:深化财政税收改革,扩大养老金统筹范围,增加地方税收种类,引入金融服务提供者,充分发挥我国信用评级机构的作用,实施积极的财政政策。
This paper studies the formation mechanism of local government debt crisis,expounds the significance of investigating the risk of local government debt,which improves the theoretical system of Chinese government debt,and optimizes the scale and structure of Chinese government debt and puts forward some effective measures to deal with the debt risk of local government:deepening the financial and tax reform,expanding the scope of pension pooling,increasing the types of local taxes,introducing financial service providers,giving full play to the role of credit rating agencies in China,and implementing active financial policies.
作者
廖乃庆
Liao Naiqing(Inspection Center of Datian County Committee of Sanming City, Fujian Province,Sanming 366100,China)
出处
《黑龙江科学》
2020年第7期156-157,共2页
Heilongjiang Science
关键词
财政税收
体制改革
地方政府
债务风险
Finance and taxation
System reform
Local government
Debt risk
