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2014年新《预算法》明确赋予地方政府债券发行权,立法宗旨意在通过严格地方政府债务管理以防范债务风险,并在地方政府独立权利主体地位、地方政府发债监管完善等方面明确了法律依据,但其中仍存在诸多问题亟待解决。只有从硬化政府预算支出、严格限制负债主体、完善法律惩治机制等方面规范地方政府债券发行,才能实现地方政府债券发行与法治的良性对接。
The new “Budget Law” of 2014 explicitly gives the local government bond issuance rights. The purpose of the legislation is to pass the strict local government debt management to prevent the debt risk and clarify the laws in terms of the status of the main body of local government independent rights and the issuance and supervision of local governments According to, but there are still many problems to be solved. Only by standardizing the issuance of local government bonds in terms of hardening the government budgetary expenditures, strictly limiting the subjects of liabilities, and improving the legal punishment mechanism can we achieve a benign match between local government bond issuance and the rule of law.