当前我国地方政府发行公债的必要性分析——基于政府职能、现实财政收支和代际公平的视角  

An Analysis of the Necessity for Local Governments to Issue Bonds in China now──based on the perspective of the government functions,realistic financial revenue and expenditure and inter-generational fairness

作　　者：李永久[1] 姜原成[2] 

机构地区：[1]中南财经政法大学,湖北武汉430060 [2]湖北省财政厅,湖北武汉430073

出　　处：《桂海论丛》2009年第3期76-79,共4页Guihai Tribune

基　　金：教育部人文社会科学研究青年基金项目"省管县的制度设计与实施路径研究(07JC10003)阶段性成果之一

摘　　要：开放并加强地方政府发债管理是学界多年所关注的改革大计,随着财政部起草的有关加强地方政府债务管理的方案已提交国务院待批,我国允许地方政府发行公债将是大势所趋。从政府职能、现实财政收支和代际公平三个视角对我国地方政府发行公债的必要性进行分析不难发现,地方政府职能重要性的进一步凸显、现行的财政体制改革对于匹配财力与事权效应的不显著、以及基础设施建设中存在的"代际不公平"的问题,都对我国地方政府发行公债提出了紧急而迫切的要求。The opening up and strengthening the management of local governments＇ issuing bonds in the reform plan has been paid attention to by the academic for years. Along with the plan drafted by the Ministry of Finance to strengthen the debt management of local governments being submitted to the State Council for approval, it is a general trend to permit the local government issuing bonds in China. From the analysis of the necessity for local governments to issue bonds in China based on the three perspectives of government functions, the realistic financial revenue and expenditure and inter-generational fairness, it is not difficult to find that the importance of local government function has been further highlighted, the present reform of the financial system does not remarkably match financial resources and powers and the problem of ＂inter-generational unfairness＂ exists in the construction of infrastructure, which put forward urgent requirements for local governments in China to issue bonds.

关 键 词：地方政府 公债 省管县 代际公平 

分 类 号：F810.5[经济管理—财政学]