论文部分内容阅读
近年来各级地方政府沉重的债务负担,已经成为制约地方经济和社会事业发展的消极因素,甚至已危及到社会稳定。对于如何防范和化解因地方政府债务带来的财政风险,引起了各级政府和理论界的高度重视,在分析政府债务的现状及成因后提出了一些措施,诸如完善行政法制,推进经济体制改革,调整政府债务结构,化解银行不良资产等等。我们认为,这些办法和措施无疑是非常必要的,但不足之处是过于宏观和间接。为了切实控制政府债务规模、防范财政风险,建立更加科学、严密、完善的政府债务管理机制,我们提出建立政府债务预算这一构想,以供探讨。
In recent years, the heavy debt burden of local governments at all levels has become a negative factor that restricts the development of local economy and social undertakings, and even has endangered social stability. How to prevent and resolve the financial risks caused by the debts of local governments has aroused the great attention of all levels of government and theorists. After analyzing the status quo and causes of the government debts, some measures are put forward, such as perfecting the administrative legal system and promoting the reform of the economic system , Adjust the government debt structure, to resolve bank non-performing assets and so on. In our opinion, these measures and measures are undoubtedly very necessary. However, the inadequacies are too macroscopic and indirect. In order to effectively control the scale of government debt, guard against fiscal risks and establish a more scientific, sophisticated and sound government debt management mechanism, we propose to establish a government debt budget for discussion.