现时我国城市政府无权发行公债,这与业已实行的分税分级财政体制的内在逻辑不相适应,制约了我国城市政府职能的履行和城市经济的发展。从实际生活观察,我国建立城市公债制度不仅是必要的,也是可能的。 1.发行城市公债是完善分税制、落实城市政府应有财权的需要。城市政府公债是国家公债制度的重要组成部分,举债权是规范的分税制体制下各级政府应有的财权。这可说是所有实行分税制财政体制的国家长期实践得出的经验。我国建立起划分事权、财权的分税分级财政体制,赋 At present, the urban government in our country has no right to issue public debt, which is incompatible with the inherent logic of the tax-graded fiscal system that has been implemented. It restricts the performance of urban government and the development of urban economy in our country. From the observation of actual life, it is not only necessary but also possible for our country to establish the urban public debt system. 1. The issue of urban bonds is the perfect tax-sharing system, the implementation of urban government should have the financial needs. Urban government bonds are an important part of the national debt system. The right to claim debt is the financial right that governments at all levels under the tax-sharing system should regulate. This can be described as the long-term experience gained by all countries that implement the tax-sharing fiscal system. China has established a tax-graded fiscal system that divides the powers and the financial power