摘要
我国社会经济高质量发展,但仍面临一些问题,地方政府债务问题日益严重。基于此,阐述了地方政府债务的意义,分析了地方政府债务对企业的影响和地方隐性债务存在的原因,提出了化解地方政府债务问题的策略。
In the process of China's high-quality development in the social economy,there are still challenges,and the problems of local government debt is becoming increasingly severe.Based on this,this paper expounds the significance of local government debt,analyzes the impact of local government debt on enterprises and the reasons for the existence of local implicit debt,and puts forward a strategy to resolve the problem of local government debt.
作者
董葳
DONG Wei(Finance Bureau,Fuliang County,Jingdezhen City,Jiangxi Province)
出处
《当代会计》
2023年第16期154-156,共3页
Contemporary Accounting
关键词
地方政府债务
地方政府隐性债务
债券
local government debt
implicit local government debt
bond
