地方政府融资平台债务治理的宪政经济学分析  

The Constitutional Economics Analysis Based on the Debt Governance of Financing Platform of Local Government

作　　者：冯毅[1] 徐云松[2] 

机构地区：[1]中央财经大学商学院,北京100081 [2]中央财经大学金融学院,北京100081

出　　处：《云南财经大学学报》2013年第6期33-40,共8页Journal of Yunnan University of Finance and Economics

摘　　要：城镇化发展目前已经成为重要的经济增长点,城镇化发展有大量的资金需求,在目前分税制的制约下地方政府的税收收入不足以支撑城镇化的发展,而政治晋升的机制又催生了官员的GDP政绩倾向,于是地方政府采取了搭建融资平台的方式筹集资金,这种负债由于缺少制度性约束而产生了很大的风险。文章分析了地方政府融资平台债务的现状,从宪政经济学观点出发研究了融资平台债务产生的机理,最后按照宪政经济学的理念构建了中国地方融资平台债务的治理框架。The development of urbanization has become an important point in economic growth, and the development of urbanization requires a lot of capital. Under the constraints of the current tax sharing system, the tax revenue of local government is insufficient to support the devel- opment of urbanization. However, the mechanism of political promotion leads to officials＇ perform- ance to improve GDP, so the local government constructs financing platform to raise funds. Such liabilities have great social risks due to the lack of system constraints. Firstly, a careful analysis is made on the debt of financing platform of local government at present ; then a study is made on the generation mechanism of debt financing platform from the perspective of constitutional economics. At last the authors construct a governance framework of Chinag local debt financing platform based on constitutional economics.

关 键 词：宪政经济学 地方政府 融资平台 债务治理 

分 类 号：F069.9[经济管理—政治经济学]