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我国已初步建立起划分事权、财权的分级财政管理体制。但是,由于财政体制改革的不彻底,地方政府实质无法实现事权与财力的对称,因而,促进地方经济发展的职能使得地方政府年度间支出与需求的缺口越来越大,为此,通过适度负债促进经济快速发展就成为了地方政府的通行做法。在这种背景下,本文采用三个政府负债指标对成都市A区地方政府的负债问题进行了研究,并据此提出地方政府财政调整思路。这种分析方法对其他地方政府的适度负债分析具有借鉴意义。
China has initially established a hierarchical fiscal management system that divides the powers and financial powers. However, due to the incomplete reform of the fiscal system and the fact that the local government can not realistically achieve the balance of power and authority, the function of promoting the development of local economy makes the gap between local government expenditure and demand more and more unfavorable. Therefore, Promote the rapid economic development has become the local government’s popular practice. Against this background, this paper uses three government debt indicators to study the debt problem of local government in District A in Chengdu, and puts forward the thinking of fiscal adjustment of local government. This method of analysis of other local governments appropriate debt analysis can be used for reference.