我国地方政府性债务预算的研究综述及展望  

Research Review and Prospect of Local Government Debt Budget in China

作　　者：袁宁[1] Yuan Ning

机构地区：[1]河南大学经济学院

出　　处：《公共财政研究》2018年第6期79-89,共11页Public Finance Research Journal

基　　金：国家自然科学基金项目"基于空间经济理论的公共支出政策减贫效应及其减贫机制创新研究"(41571125);新型城镇化与中原经济区建设河南省协同创新中心资助项目阶段性研究成果

摘　　要：我国地方政府性债务纳入预算是当前实务界和学术界的共识,是防范公共债务风险和财政风险、提高债务资金使用效率的重要手段,文章对我国现有的研究成果进行了梳理,发现学者们对于地方政府性债务纳入预算的必要性、采取渐进式的改革道路、推行权责发生制的债务预算会计制度等方面观点比较一致;对于债务预算编制的范围还存在一定的分歧;关于债务预算的模式和地方政府性债务的分类分歧较大;对债务预算的编制研究比较多而对债务预算的执行、监督、审计与评价的研究比较少;关于债务的中期预算只取得了初步的研究结果;对债务预算的绩效评价等方面还存在着空白。因此,今后应该加强债务预算的制度性基础和如何保障债务预算发挥对政府举债、用债行为的监督约束作用等方面的研究。The local government’s debt should be included in the government budget. Academic and practical circles have formed a consensus on this. It is important to prevent the risk of public debt. It can also improve the efficiency of debt. This article reviews the existing research in China. It found that the scholars have made some consensus views, such as the necessity of the local government debt to be included in the government budget, taking gradual road to reform debt budget, the implementation of accrual basis on debt budget accounting system, and so on. There are still different opinions on the scope of debt budgeting. The model of debt budget and the classification of local government debt are confused. The scholars have made more studies on debt budgeting planning and few studies on the implementation, supervision, audit and evaluation of the budget. The study on medium-term debt budget has only achieved preliminary results. There is still a blank in the study of performance evaluation of the debt budget. Therefore, we should strengthen the study on the institutional basis of the debt budget to ensure the debt budget to play a role in the supervision and restraint of the government’s behavior on debt in the future.

关 键 词：地方政府性债务 债务预算 中期预算 绩效评价 

分 类 号：F812.5[经济管理—财政学]