地方政府债务的状况、成因与风险化解分析  

The Analysis of Situation,Causes and Risk Resolution of Local Government Debt

作　　者：王庭[1] 张婷婷[1] 

机构地区：[1]皖西学院,安徽六安237012

出　　处：《铜陵学院学报》2013年第5期30-34,共5页Journal of Tongling University

基　　金：安徽省教育厅人文社科一般项目"地方政府债务风险:评价;问题与对策研究--以安徽为例"(SK2012B519)

摘　　要：自2010年审计报告首次披露地方政府债务以来,我国地方政府债务状况及其风险获得全社会高度关注。目前,地方政府债务呈现规模庞大、结构复杂的特点,部分地区债务负担重、风险大。地方政府债务风险的产生与政府职能转变、财政体制、治理机制、债务管理等问题密切相关,必须在完善地方政府债务管理制度的基础上,建设服务型政府,进行财政体制、官员考核晋升机制、政府投融资体制等方面的改革,化解可能存在的债务风险,发挥地方政府债务的积极效用。Since the 2010 audit report first time disclosure the local government debt, local government debt and the risk obtain a high degree of concern. At present, the local government debt has the characteristics of large scale, complex structure, some local govern- ments debt have the heavy burden and high risk. The local government debt risk is closely related of government functions transformation, the financial system, corporate governance, debt management and other issues. Some suggestions are proposed that perfecting the local government debt management system, building a service-oriented government, reform fiscal system, official promotion mechanism, govern- ment investment and financing system, in order to resolve the debt possible risk, and play the positive role of local government debts.

关 键 词：地方政府债务 风险成因 风险化解 

分 类 号：F812.7[经济管理—财政学]