摘要
资源的稀缺性以及配置效率的不充分性,使得政府债务长期存在,并影响了政府宏观调控职能的发挥。作为兼具宏微观“双重效应”的地方政府债务,其风险防范与治理一直是社会关注的热点问题。随着我国发展全面向高质量转轨,加之新冠疫情、减税降费、人口老龄化等因素的冲击,进一步加大了地方政府财政压力和债务融资规模。在高质量发展导引下,深入剖析地方政府债务的缘由与存在的现实基础,并统筹宏观经济机制与微观发展要素,坚持“稳字当头、稳中求进”的主基调,提出治理地方政府债务、防范债务风险的科学对策,以此调控地方经济,促使高质量发展目标的实现。
The scarcity of resources and the insufficiency of allocation efficiency make government debts exist for a long time and affect the exertion of the government's macro-control functions.As local government debt with both macro and micro"dual effects",its risk prevention and governance have always been a hot issue of social concern.With the overall transition of China's development to high-quality,coupled with the impact of the COVID-19,tax and fee reduction,population aging and other factors,the financial pressure and debt financing scale of local governments have been further increased.Under the guidance of high-quality development,this paper deeply analyzes the origin and realistic foundation of local government debt,coordinates the macroeconomic mechanism and micro development elements,adheres to the main tone of"stability first,seeking progress while maintaining stability",and puts forward scientific countermeasures to manage local government debt and prevent debt risks,so as to regulate local economy and promote the realization of high-quality development goals.
作者
陈红
刘李福
CHEN Hong;LIU Li-fu(School of Management,Zhaotong Universit,Zhaotong 657000,China;School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)
出处
《昭通学院学报》
2022年第2期64-70,共7页
Journal of Zhaotong University
基金
2017年度财政部“全国会计名家”工程“政府和企业表外负债研究——基于组织性质的视角”(财会〔2017〕12号)。
关键词
地方政府债务
债务风险
高质量发展
local government debt
debt risk
high-quality development
