“银边债券”:关于城市公债的理性思考与现实选择  

Rational Thoughts on Municipal Bond and Its Practical Selection

作　　者：高正平[1] 

机构地区：[1]天津财经学院,天津300222

出　　处：《中央财经大学学报》2001年第4期1-6,共6页Journal of Central University of Finance & Economics

摘　　要：长期以来，我国一直禁止地方政府发行公债，而国外地方政府发债融资弥补城市基础建设资金不足，是一种极为普遍的现象。本文从对我国建立城市公债制度的必要性和可能性的分析出发，提出了建立我国城市公债制度的基本思路。In China, local governments have long been forbidden to issue bonds, although it is a very common practice for foreign local governm ents to issue bonds to finance city infrastructure construction. Based on the pr obe into the necessity and feasibility of establishing the local government bond s-issuing mechanism, the article has proposed the fundamental thinking of establ ishing city bonds system.

关 键 词：城市公债 银边债券 偿债机制 中国 分税制 债券期限 国债 

分 类 号：F810.5[经济管理—财政学] F812.5