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地方财政是国家财政的基础,地方财政的稳固是国家财政稳固的前提条件。当前地方财政面临许多困难和矛盾,如收支矛盾尖锐、赤字和挂账包袱沉重、外债偿还压力越来越大、财权分散等等,这些问题和矛盾严重冲击了地方财政的稳固运行和财政的可持续性。构建地方财政风险预警机制,防范和化解地方财政风险是当前财政领域面临的紧迫任务。 一、地方财政风险的形成及传导机制 (一)地方财政预算制定与执行过程中形成的财政风险。 《预算法》规定地方各级预算按照量入为出、收支平衡的原则编制,不列赤字。除法律和国务院令有规定外,
Local finance is the foundation of state finance, and the stability of local finance is a prerequisite for the steady state finance. At present, local finance faces many difficulties and contradictions such as sharp contradictions between revenues and expenditures, heavy deficits and debit-borne debts, increasing repayment pressure on foreign debts, dispersion of financial power, etc. These problems and contradictions have seriously affected the steady operation of local finance and the financial Persistent. The construction of local financial risk early warning mechanism to prevent and resolve local fiscal risks is an urgent task facing the current financial sector. First, the formation of local financial risks and transmission mechanisms (A) the local financial budget formulation and implementation of the financial risks formed. The “Budget Law” stipulates that the local budgets at all levels should be compiled in accordance with the principle of balance of payments and balance of payments, so as to ensure that there is no deficit. Except as provided by law and the State Council,