中国式地方政府债券及其逻辑起因  

作　　者：陈会玲[1] 

机构地区：[1]武汉工业学院思政课教学与科研部

出　　处：《企业经济》2011年第11期145-147,共3页Enterprise Economy

基　　金：河北省社会科学发展研究课题"地方政府债券发行和管理运行模式研究"(批准号:200902012)阶段性成果

摘　　要：从形式上看,准市政债券和代发地方政府债没有遵循规范的地方政府债券制度,本质上却属于财政性资金范畴,发挥着地方政府债券的作用,可用"中国式地方政府债券"统一归纳。主要具有以下几个特征:非规范化制度属性;行政干预强烈;发行主体不是地方政府及其管理机构,而是具有债券发行权的"外壳"公司或组织;发行管理制度适用范围各异;发行条件相差悬殊等。从外因分析,中国式地方政府债券是规避法律管制的产物;从内因来看,则是社会经济发展对地方政府职能扩张的必然要求。In terms of the forms, municipal bonds and issuing local government bonds on commission do not abide by the standardized local government bond system, and in essence, they belong to the scope of fiscal fund, and play the role of local government bonds, which can be identically induced as ＂Chinese style local government bond＂, which indicate the following features： the informal system attributes; strong administrative intervention; issuing subjects are ＂shell＂ companies or agencies, instead of local governments and their administJ：ative organization; issuing regulations differ in the suitable scope; issuing conditions are greatly different. In terms of external causes, Chinese style local government bonds are the results of evading statutory control; in terms of internal causes, they are inevitable requirements of local government function expansion brought about by social economic development.

关 键 词：中国式地方政府债券 国债转贷 逻辑起因 

分 类 号：F812[经济管理—财政学]