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地方政府发行公债在发达的市场经济国家尤其是在美国和日本是一个相当普遍的现象,历史悠久。目前在我国人们对于地方政府是否应当发行公债存在着争议,发行公债作为政府缓解地方财政困难,完善财政分税分级体制的一种重要手段,也受到了学术界的广泛关注。本文就我国地方政府发行公债的问题,从财政学角度进行了简要的分析与探讨,通过对发行地方公债的利弊研究,以及我国财政管理体制完善改进,提出了对地方政府发行公债的可行性探究。
The issuance of government bonds by local governments is a fairly common phenomenon in the developed market economy countries, especially in the United States and Japan, and has a long history. At present, people in our country are controversial about whether local governments should issue public bonds. As an important means for the government to ease the local financial difficulties and improve the grading system of fiscal revenue and tax, issuing bonds has also drawn wide attention from the academic circles. In this paper, the issue of local government bonds issued by our government from a financial point of view a brief analysis and discussion of the pros and cons of the issuance of local bonds, as well as the improvement of China’s financial management system, put forward the feasibility study of local government bonds issued .