地方政府资本职能运作探析  

Probing into the Operation of Local Governments' Capital Function

作　　者：张小辉[1] 龙薇[1] 

机构地区：[1]湖南大学金融学院,湖南长沙410000

出　　处：《金融理论与实践》2005年第12期26-29,共4页Financial Theory and Practice

摘　　要：地方政府作为市场主体之一,其资本运作已成为地方经济发展的重要组成部分。从地方政府资本运作的必要性入手,分析当前我国地方政府在资本职能运作过程中出现的问题,并从分税制、政府投融资体制以及政府间转移支付制度三方面探讨困难出现的原因,针对这三方面体制性成因提出对策建议。Local government is one of the principals in the market. Its capital operation has become an important component of local economy development. Beginning with a discussion of the necessities of local government＇s capital operation, this paper presents an analysis of the problems occurring in the course of capital function operation in China, and provides an exploration of the cause for the difficulties from three aspects： the separated taxation system, the government investment and financing system, and the inter-government payment assigmnent system. In view of the institutiona causes from these respects, some countermeasures are proposed.

关 键 词：地方政府资本运作 分税制 地方政府投融资 

分 类 号：F832.7[经济管理—金融学]