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地方政府在城市化进程中面临的一大挑战是保持适度税收收入的同时具备推动城市发展的充裕财政支出能力。通过财政分权将基础设施的支出责任从中央政府向地方政府转移是各国应对快速城镇化的主要方法。在对地方政府的财政支持方面,通过给予地方政府举债权,同时又对其举债行为施以不同程度的控制以预防地方政府债务违约可能导致的系统性风险。由此产生的地方政府债务管理制度的目标就是努力在上述两者间取得平衡。就我国而言,长期以来地方政府事权与财权的不匹配、省以下分税制改革
One of the major challenges that local governments face in the process of urbanization is to maintain adequate tax revenues and have sufficient fiscal spending capacity to promote urban development. The transfer of infrastructure spending responsibilities from the central government to local governments through fiscal decentralization is the main method by which all countries respond to rapid urbanization. In terms of financial support to local governments, systematic risk caused by default of local government debt can be prevented by giving local governments the right to raise their debts and at the same time exercising varying degrees of control over their borrowing behavior. The resulting system of local government debt management aims to strike a balance between the two. For our country, for a long time, the misconduct of local governments in matters of power and property, the reform of tax-sharing system under the province