关于新时期地方财政风险的研究  

A Study on the Local Financial Risks in the New Era

作　　者：钱吉[1] 

机构地区：[1]苏州大学商学院,江苏苏州215021

出　　处：《广西财经学院学报》2007年第1期37-40,共4页Journal of Guangxi University of Finance and Economics

摘　　要：在我国一些地区,财政风险日渐显现,如何有效地对其加以防范和化解成为一个值得关注的问题。我国地方财政风险具有内生性与外生性共存、普遍性、传导性、分散性的特征。建立地方二级预算体制,加速省管县进程,硬化预算约束;试点发行地方公债;完善税收管理体制,加强税收征管;用公平原则重建政府间转移支付制度不失为防范和化解地方财政风险的措施。Fiscal risks in some regions of China have gradually emerged. How to prevent and solve the problem effectively deserves our close concern. This article analyzed the characteristics of the local fiscal risks in China, and proposed some preventive solutions, fike establishing local secondary budget system; speeding up the process of provincial administration to county level government; issuing pilot local bond; perfecting taxation system; reconstructing inter- government transfer payment system under the fair principal.

关 键 词：地方财政风险 特征 原因 理论探索 

分 类 号：F812.7[经济管理—财政学]