美国地方公债管理与我国地方政府举债预研  

Credit Management of American Local Bonds and Prediction of Raising Loan in China's Local Governments

作　　者：孙克竞[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116023

出　　处：《汕头大学学报（人文社会科学版）》2006年第3期59-63,共5页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：举债权是分税制财政体制中地方政府财权的重要组成部分,赋予我国地方政府举债权,既是财政体制改革的必然方向,也是解决地方政府财政困难的必然选择,具有理论和现实的双重意义。美国地方公债信用管理给我们提供了有益的经验,使我们可以在我国地方公债的发行设计、举债之法律与政策规范及举债的监管等方面来预研我国地方政府举债的基本框架。The right of raising loan is an important part that belongs to financial power of local government in the separating-taxation. Local governments gain the right of raising loan,which is not only the infallible direction of fiscal system reform,but also the necessary option of solving the fiscal difficulty of local governments.lt is significant both in theory and reality.By introducing credit management of American local Bonds,the article predicts the frame of raising loan in our local governments.

关 键 词：地方公债 信用管理 地方政府 举债 预研 

分 类 号：F810.5[经济管理—财政学]