试论我国地方政府债务化解对策——《预算法》在地方债上的突破

• 作 者: 曾虹
• 机 构: 益阳职业技术学院,
• 出 处: 益阳职业技术学院学报
• 发表日期: 2016年02期
• 关键词: 地方政府债务 《预算法》 负债经营 债务管理 政府举债 政府财政收入 债务余额 资金投入 负债融资 到期债务

我国作为一个发展中国家,经济建设急需大量的资金投入,但依靠有限的政府财政收入很难达到快速促进经济增长的目的。因此,负债经营是政府发展经济的重要抓手。而如何化解政府债务,尤其是地方政府债务,是我国政府长期关注的焦点问题。2014年8月修改的《预算法》对地方政府债务管理作出了明确规定,是我国地方政府债务管理与改革的里程碑,在如何化解地方债务上取得了历史性突破。

As a developing country, our country urgently needs a lot of capital investment in economic construction. However, it is very difficult to achieve the purpose of rapidly promoting economic growth by relying on limited government revenue. Therefore, debt management is an important starting point for the government to develop its economy. How to resolve the government debt, especially the local government debt, is the focus of our government’s long-term concern. The Budget Law amended in August 2014 clearly stipulates the local government debt management. It is a milestone in the management and reform of the debt of local governments in our country. It has made a historic breakthrough in how to resolve local debts.