市政收益债券的运作与风险规避  

作　　者：苗丽静[1] 

机构地区：[1]东北财经大学公共管理学院,大连116025

出　　处：《金融研究》2005年第8期131-138,共8页Journal of Financial Research

摘　　要：本文提出了市政收益债券的内涵、性质和操作模式,认为在我国目前尝试发行市政收益债券既有可行性,也存在诸多风险。为规避风险,应规范市政收益债券发行,并从转变政府职能,改革财政体制和融资体制、完善法规、建立监督机制等方面建立全面和多层次的防范体系。This paper advances the basic meaning and operating model of municipal revenue bond,and concludes that currently it is feasible to develop the bond if we manage to prevent the potential risks at the same time, especially the risks exist in the stage of the bond＇ s offering. The available means include the re-definition of the government＇s function,the reform of fiscal and financial system, the improvement of legislation, and the construct of supervision.

关 键 词：市政收益债券 操作模式 风险规避 监督机制 

分 类 号：F832.5[经济管理—金融学]