乡镇债务对乡镇财政支出结构的影响——基于债务用途的视角  

Influence of Township Debt on Structure of Township Financial Expenditure: from the View of Debt Use

作　　者：陈彩虹[1] 陈东平[1] 

机构地区：[1]南京农业大学经济管理学院,南京210095

出　　处：《农业经济问题》2012年第5期74-81,111-112,共8页Issues in Agricultural Economy

基　　金：教育部人文社会科学项目"基于‘责任体系修复’的乡村债务治理长效机制研究"(编号:09YJA790105)

摘　　要：本文按照债务用途的资金性质将乡镇债务分为生产性负债和非生产性负债两大类,并通过理论分析和实证分析探讨了两者对乡镇财政支出结构的影响。研究发现,第一,生产性负债对政府投资和政府消费有明显的正向影响,非生产性负债对政府消费有明显的正向影响,但对政府投资的影响则不一定;第二,无论人均数还是比例数,乡镇债务对政府消费的影响程度均大于对政府投资的影响程度,使得乡镇政府的财政支出结构向有利于政府消费的一方倾斜。这从一个侧面说明债务资金的使用和管理存在很大的漏洞,因此要彻底解决乡镇债务问题还必须着力提高财政资金的使用效率、完善乡镇财政的监督和管理制度。According to the funds nature of debt use,the text divides township government debt into productive debt and unproductive debt,and studies the influence of those two debts on structure of township financial expenditure.Through theoretical analysis and empirical analysis,we find that,firstly,productive debt has obvious positive influence on government investment and government consumption,while unproductive debt has obvious effects on government consumption but not always on government investment.Secondly,the degree of influence of township debt on government consumption is greater than that of government investment,which hints that there is some leak in debt's use and management.Therefore,to solve the debt problem,we must focus on improving the efficiency of township financial capital,and consummating the supervision and management system of township financial.

关 键 词：乡镇债务 生产性负债 非生产性负债 投资性支出 消费性支出 

分 类 号：F812.45[经济管理—财政学]