摘要
市场经济条件下,地方债是现代分级分税财政体制下政府公债体系的必要组成部分和地方财政的重要财源,它有助于地方政府提高公共商品的供给效率,规范地方财政信用,降低地方政府的融资风险。随着财政体制改革的深入,应适当修改《预算法》,允许地方政府发行债券,严格审批、严格管理,并制定相关法规对其进行限制和规范。
Under market economy conditions, local government bond is an important financial resource and necessary component of
the modem public finance system. It contributes to the local government's raising the efficiency of supplying public goods, slandard-izing the local public finance credit, and reducing local government financing risks. Along with the deepening reform of public finance systems, we should revise the Budget Law, and allow local governments to issue bonds under strict regulations and management.
出处
《广东商学院学报》
2003年第6期33-36,共4页
Journal of Guangdong University of Business Studies
