论文部分内容阅读
自金融危机以来,受我国宽松的财政政策影响,地方政府的债务规模空前增大。新修订的《预算法》对地方债的问题提出了更高标准的要求,如何控制地方债的规模以及实施有效的风险把控也一直是地方财政学关注的焦点话题。就当下来说,我国地方政府债务的总体规模日趋庞大,正逐渐成为制约地区经济发展的严重隐患。笔者认为地方债形成的原因主要包括财政体制的不完善、预算软约束以及不合理的考评机制。因此,必须采取诸如:完善转移支付制度,健全财政体制;优化政府的考核机制,促进政府职能转变;改革预算管理制度,加强社会监督力度等切实可靠的手段来遏制日益膨胀的地方债规模。
Since the financial crisis, due to the loose fiscal policy of our country, the debt scale of local governments has been unprecedentedly increased. The newly revised Budget Law sets a higher standard for the issue of local government debt. How to control the scale of local government debts and implement effective risk control has also been the focus of local fiscal studies. Nowadays, the overall scale of local government debt in our country is becoming increasingly large, which is gradually becoming a serious hurdle that restricts the economic development in the region. The author believes that the reasons for the formation of local government debt mainly include the imperfect financial system, the soft budget constraint and the unreasonable evaluation mechanism. Therefore, such measures as improving the transfer payment system, perfecting the financial system, optimizing the assessment mechanism of the government, promoting the transformation of government functions, reforming the budget management system and strengthening social supervision must be taken to curb the ever-increasing scale of local government debt.