新型城镇化进程中县域政府债务风险防范分析  

Analysis of the Prevention of County Government's Debts Risk in the Process of New-type Urbanization

作　　者：李堃[1] 张维风[2] 

机构地区：[1]吉林大学经济学院 [2]审计署驻长春特派员办事处

出　　处：《审计研究》2014年第3期9-13,共5页Auditing Research

摘　　要：近年来,中央及省级政府相继出台了多项规范地方政府债务的相关制度,在此背景之下县级政府债的规模和占比却快速增长。究其原因,主要是受县级政府对城镇建设的冲动与其财力不匹配、县级政府片面的债务观以及举借和使用债务过程中违规成本较低等因素影响。县级政府债务带来了县域经济快速发展,但也由于其资金来源更加复杂隐蔽、资金使用更多样化、县级政府的偿还能力相对薄弱等特点而带来一定的财政风险、道德风险和社会风险。为保障新型城镇化建设发展目标的顺利实现,应当正确认识我国新型城镇化进程中县域政府的职能,通过规范制度、加强约束、促进公开和强化落实,合理控制县域政府债务的规模,建立和落实县域经济发展的相关制度,有效化解债务风险。In recent years, china＇ s central and provincial governments formulated some institutions to standard local government＇ s debts. Nevertheless, the county government＇ s debts increased rapidly. The major reasons are the uneven situation between the impulse of urbanization development and the finance ability, the one-sided under- standing of county government＇ s debts, and the low cost in borrowing and using debts. The county government＇ s debts promoted the county economy growth, but at the same time induced the finance risks, moral hazard and social risks. All of these due to the source of debts is more complex, the use of debts is more diverse and the county gov- ernment＇ s finance ability to pay is relatively weak. To achieve the goal of new-type urbanization development, the role of county government in the process of new-type urbanization should be brought into play correctly, the scale of county government＇s debts should be controlled reasonably, the relevant regulations should be set up and carried out. And through the standardized system, the strengthened restriction, the publicized rules and the effective imple- mentation, the risks of county government＇ s debts should be dissolved effectively.

关 键 词：县域政府 政府债务 风险防范 

分 类 号：F812.5[经济管理—财政学]